Hello Slack:
Welcome to the Forum.
You have an interesting 2 inch Victory there. As you may know, there were very few 2 inch Victory revolvers manufactured during WW2. They don't come up often. Fortunately, you already have the S&WHF letter which authenticates your revolver as a genuine 2 incher. Most of the 2 inchers in your serial number range went to law enforcement agencies.
I think that you are correct in suspecting that the finish is a re-finish. There are several tell tale signs in your photos which so indicate, although an eyeball examination is always to be preferred.
I can't offer much help in answering your question as to what was going on in Room 442 at the Thayer Building in Oakland in 1944. The Forum has some real sleuths quite skilled in chasing down information like that. Perhaps another member has the search mojo to answer your question.
I can offer you the following speculation based on the flimsy evidence accumulated during 10 ten minutes of poking around the web.
A man named Harold J. Cotter was reported in the NY Times to have died at age 57 of a heart ailment in September, 1949. He would have been 52 in 1944. He was reported to have been a manager for giant industrial glass maker Libbey-Owens-Ford. I noticed that during WW2 L-O-F had a factory located in Lathrop, California, just about 60 miles east of Oakland. L-O-F was a major defense contractor and, thus, would easily have qualified for DSC authorization to purchase small arms like a 2 inch Victory. Whether your Mr. Cotter was the same fellow and whether he had any reason for an office in downtown Oakland at the time is, again, open to speculation. Of course, Oakland and the greater San Francisco Bay area was a hive of defense work during the War including the nearby Mare Island Navy Yard.
By the way, the Thayer Building was a 5 story brick edifice constructed in 1908. It was located at the southeast corner of 14th Street and Jefferson. It was still there as of 1958 but has since been demolished. The image below shows it as it appeared in 1958.
You might check with the local historical society in Oakland to see if they can help with more information on Thayer Building occupants during the War.
Thanks for posting your interesting Victory.
Regards.
Charlie