response from dealer was that it was bought at an auction from a private owner then re-sold to the current dealer. she indicated that she initially thought it was maori, but knew that the carving pattern may have placed it at another island, hence the generic 'polynesian' in the listing rather than 'maori'.
translation: lost provenance.
could have been carved by a little old lady in the shetlands for the Up Helly Aa!
native shetland islanders