This is not the first appearance of the WWII Suicide Squad, as stated in a number of places. The WWII organization officially known as the Suicide Squad is introduced in #116. The PT boat squadron in this issue is referred to as a "suicide squadron" in the title only. When the same characters return in #111, there is no mention of this phrase at all. More importantly, no group with that name appears in issue #110 or #111.
Also, many sources refer to the two main characters as "PT" and "Prof". Neither are called this anywhere in either issue. The PT boat captain is called "Skipper" throughout the two stories (referred to as "Allan" once in #110) and the other character is always called "Professor".