Hi Chris,
My take is that they are not early wheels, and not made by Alpina. You can find just about every Alpina road wheel listed in their historical advertisements. That includes the three piece wheels, the borranis, and their typical 20 spokes.
I don't think the wheels are early for a few reasons. Firstly, they have a KBA number cast into the face. That number wasn't a requirement until 1974, a year in which the 20 spoke design was mostly set in stone. Also, they have provisions for a lugcover (two screw holes), as well as a shelf for the plate. We didn't see closed face Alpina softlines until about 1984.
Other interesting notes are the oval lug holes, a trait more common with Rial wheels than Alpina.
The wheels above look similar in style, but not identical to ATS. Clearly different wheels, but you can see what I mean about the lug cover mounts, which are similarly asymmetrical, and similarly perpendicular to the valve stem.