This is one of the prototype magazines from the days when Smith and Wesson was first developing the 40xx family of auto-loaders
Since there were no OEM 40S&W magazines at the time, the factory took magazine bodies from the 59xx family of auto-loaders (notice the witness holes) and fitted them with followers that would hold and feed the 40S&W cartridge correctly.
Since there were no OEM 40S&W magazines at the time, the factory took magazine bodies from the 59xx family of auto-loaders (notice the witness holes) and fitted them with followers that would hold and feed the 40S&W cartridge correctly.