I did some research on F/O B Hepper,did a search with Australian National Archives who hold Australian service records,http://www.naa.gov.au
and WW2 Nominal roll, lists names and details of Australian WW2 service man and women,
Unable to find any record on a F/O B Hepper on any of these sites.
Then went to 460 Sqd web site,http://home.st.net.au/~dunn/460sqdn.htm
Found information on operations page, http://home.st.net.au/~dunn/miss1945.htm
States F/O B Heffer was lost on operations 21/Feb 1945. This is confirmed at National Archives web site, it states "HEFFER, Bruce - (Flying Officer); Service Number - 422952; File type - Casualty - Repatriation; Aircraft - Lancaster PG468(Ebay listing says Lang NG468); Place - Germany; Date - 21 February 1945". Nominal Roll also confirmed this and that B Heffer was a POW
If you look at the photos of the two cards they say B Hepper, not Heffer.
The last point is the wings look to have been removed from a tunic and restitched onto the cloth. In over 30 yeras of collecting I've not seen this done to a WW2 RAAF tunic, not to say one wouldn't do it but why go to the trouble of cutting up a tunic to remove the wings?
I think the facts speak for themselves in this case