The shoes in that photo Jeanie linked to certainly look like they might be the precursors of the tongueless wingtips the men at Scottish festivals wear along with their kilts.

By the way, if you didn't already know this, the holes in wingtips did once serve a function. They allowed water to drain out more quickly when one had to walk through water. In modern wingtip dress shoes the holes only go through one of two layers of leather, but they used to go all the way through.

Bruce