Raimey,
I think the politics of time played a large role. Mussolini was in power in Italy. Hitler was just coming into power in Germany. They had a mutual admiration going.
Who actually made the barrels is something I can not answer. I would think custom house records of the time would tell the story, but doubt they survive in either country.
I know Beretta starting offering military munitions shorting after they started using Krupp barrels. Later, after the armistice, Beretta was still being forced to supply Germany. At the same time, they claim to have been supplying the resistance. Before the Germans, left all records at Beretta were destroyed. So it would be hard to tell from that perspective as well.
I clearly see 1944 stamped on the barrel flats. I take that to be the proof date. I do not know why, but it is not uncommon to see some Italian guns stamped with the actual date rather than a date code.
Pete