They are the HVSS system, but if it's from a Sherman, someone omitted a wheel station and shortened the hull. The return rollers are also moved directly above the suspension, where normally they would be between the suspension units. But if it is a modified hull, I guess the manufacturer can move the assemblies to wherever he likes.
I am no expert on Shermans though, so I will certainly not argue with anyone with experience or knowledge on them.
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