I replied to a similar question from you about this a couple of years where you refer to a source saying it was lost. This is what I said then and I don't think anything has changed since then:-
I can't find any further information online but I would suspect that they are right about the records not surviving. The 1939 Register collection of records now available on Find My Past is for England and Wales only so no Manx residents will be on it.
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