It looks to me from what we are able to see that this flute has been converted to a whistle by cutting out the original flute embouchure and replacing it with a fipple window.
The one I posted looks like a conversion. The other item the seller has looks like it was made with both a normal and fipple joint. Maybe the first one was unsuccessful. Or maybe it was so successful he or she had another made.
Be interesting to know who the player was. Ralph Sweet had a fipple firth style flute.
I think he told me it was the inspriration for designing his conical low whistle.
I think he offers flute and whistle heads but not sure.
What do we call it?
low flagelot, tenor flageolet
The first one looks like it’s original purpose was a flute.