Hi Ryan,
Its a good thing I didnt start working on it, because I've found out more stuff. First off, it actually doesnt look to be epoxy now, but rather some undercoat that a previous owner may have done. It has gone through to the other side of the metal, which is totally corroded. And looking closer, the brackets do look spot welded in some places.

View from the missing gas tank sump looking back...(yes I do not have a back panel - cut most of it out as it looked like heck...and no that yellowish stuff isnt rust, but rather a zinc / sulfuric acid mix)
Now Scott from m38a1.com pointed to me that those were quite possibly a repair since the sheetmetal might have ripped. So Hal, you were correct!
Now looking closer with more information, I am able to note that the sheetmetal has ripped -- both in the first picture, and in this one:

Thats the passenger side.
Now, theres another issue. The drivers side bracket has 2 bolt holes side by side...maybe an inch spaced apart. Thbe passengers side is overlapped by that ripped piece of metal...however feeling underneath, you can notice that the bracket had another hole underneath. Gonna peal up that sheetmetal tommorrow and see if theres a hole underneath. But Scott's M38A1 has 1 hole per side....
Any other guys have 2 holes per side...or was this another repair that was done to my jeep? Would prefer if someone that had a late model jeep let me know....as Im not sure if this was a difference between early / late production runs. Or if you happen to know off hand, thats fine too. Definitally interested in everyone's opion.