Even though I have never found ads mentioning a manufacturing company and the handles are a different shape than the earlier Sioux Valve service benches, I still fully believe these benches were built by Sioux Tools.
The details that point me towards this are; The Bear has the same wide edge wrapped worktop, ribbed trim, and top window box design. I have also been unable to find proof of Sioux producing their Valve Service cabinet after ‘49.