The HP wagon wheels were pretty amazing quality for 1946. With the calipers I measure them as .075" so code 75 which is considerably finer than N would use twenty years later, and they have fine flanges able to run on code 40 rail. They scale to 33". Wheel faces correctly rendered too. Only downfall is they come with flush axles rather than pointed so you'd need to adjust a lot of trucks to use them.
Did HP offer a 36" wheel or any other sizes?
Cheers
Ben