Of course it's a joke, look at the date, 1940. Every American knows that Pearl Harbor was attacked on Dec 7 Nineteen Forty ONE. The Army wasn't desperately looking for 3ft NG lokes until 1942. I've always accepted it as Taylor's little WP&Y joke and pull his chain over it from time to time. I didn't think anyone took it seriously after all these years. Certainly not Taylor or he would have changed it long ago, so I just play along.
Roger more than anyone should recognize a joke, look at the little train thingie he puts on everything he posts.