I presume the boots are taped up to reduce the chance of damage to uniforms. I don't know what Japanese boots are like, but if they have metal speed lace things on them that could tear a uniform. I doubt they have much in the way of spare uniforms way over there!
Correct. The uniform is US military production that was sold (donated?) to Austria. This uniform came to me from Austria. There was a very short period of time when these were in surplus shops there, but obviously because there was such a small number they disappeared quickly.