I find myself on the fence on this one too, that why I posted it. I'm seeing a little bit of both. When I compared images on varietyvista.com and cpg.
Images won't help much over there, SMS are from PR dies and DDR #4 is a BS strike . #5 looks like it from a PR die, but not sure if it's from a SMS die ? I don't collect these either .
Well my reverse on this 67 sms looks just like the one on the Coneca site in hand. With the proof like surfaces it's hard to get a good image. But the S and T in states as well as other devices look the same. So until an expert can tell me in hand it is or isn't , it stays as is.
If you compare the left leg to the right, on the A and the M, you can see that the doubling reduced the original size of the elements, a good indication of machine doubling.