A large valve hand wheel is not difficult to cut a flat face and sides particularly by a machinist capable of building that engine. I lean towards the hand wheel theory. I have seen a lot of engines with these. Many were left with a round face and a few are cut flat.
It is a wonderful engine and yes the reversing mechanism is fascinating.
You mentioned the reversing motion appeared to be about 75 degrees. Have you measured the actual change in timing. You might find that part of the required change comes from the gear rolling while you move the mechanism?
(I'm asking as I don't know the answer)
As for the maker, you will not likely come up with one with any certainty.
The boxbed and crosshead guide look like Mack's Castings which are advertised somewhere page 329 in an old Strelingers 1895 Catalog.
Many thousands of blacksmiths became machinists as the came to see the writing on the walls when automobiles supplanted the need for lots of horseshoes. The built steam engines of all kinds. Most used castings purchased from a supply house and some innovated beyond that. Their history was not well preserved as the small steam engines of the day were very common and treated like small electric motors or gas engines of the late 20th century.
Gil
The copy of their catalog that I have may have more detail visibility than this one which is too dark.
Link to catalog page:
https://archive.org/details/StrelingerBookOfTools1895/page/n363/mode/2up?q=329&view=theater [ Guests cannot view attachments ]