Pretty sure You're right Ian. The side windows aren't long enough for a four seater.
I wonder could it be one of Harper's mods?
Nick
There are lot more photos on the VandP site here:
1954-morgan-plus-4-drophead-coupe which includes the contents of the build file.
It seems the car was bought for £5k as a rolling chassis with "scrap body" in August 1996. There are bills totalling £35,725 for parts, including new chassis and body from MMC and other parts from Melvyn Rutter, Heart of England, Holdens and George Proudfoot (the latter for the side screens). The upholstery and hood were by Berni Lewis. Lots more invoices, including £30 to Do-It-All for MDF! The labour isn't detailed, it is merely noted as "accounted for by Martyn Smith or Tony Pollard" so presumably Martyn started the job and the subsequent owner Tony finished it. The restoration was completed in October 2000 and the DVLA were approached to re-register it with its original number.
My conclusion is that this is an "older restoration" 2-seater DHC.