Raimey, if I understand your point, it is an interesting question. I believe you posit that some manufacturer was using Krupp steel to fabricate shotgun barrels in the 1920s & 30s - then selling the finished product to Beretta and others. I'd have to re-read a lot of source material, but my recollection is that Beretta catalogs refer to (many different grades of) "Krupp Steel", but they don't actually say "Krupp barrels". Krupp is clearly the only name on the barrels themselves. A potential support for this scenario is that a number of Beretta catalogs also reference the 'action' as being made of "Krupp Steel", and I presume the actions were fabricated by Beretta itself.
Can anyone shed any light on this theory????