The 1944 date is from the stories reprinted. There is a known newsstand picture in which the comic is seen on the newsstand with other comics that have known on-sale dates from March through July 1945, with most from June 1945, including The Spirit (Quality Comics, 1944 series) #[2] (1945). The picture is used to give the approximate publication date of circa June or July 1945.
Promotional comic for Triangle Sales Co. like issue #1 or perhaps a surrogate publisher publication released to make use of a Second World War paper restriction allotment otherwise not being used?