The WÜNNERLEIN body stamping is identical and the chassis has a similar mold stamping design to the HÖRNDLEIN FH126. WÜNNERLEIN is believed to have acquired the tooling to produce the tin VWs from HÖRNDLEIN. WÜNNERLEIN also produced a very nice tin litho Oval Window VW that also has similarities as well.
Just to note: After 1945, WÜNNERLEIN produced tin toys under the name WÜCO. FRITZ WÜNNERLEIN & Co (WÜCO), was founded in 1906 and located in Zirndorf, Germany. Pre WWII era, mainly savings boxes were produced, post war era mechnical toys and cars as well.