I do not have a clue what kind of wood these were made of. They were reusable when they were pulled, or at least a lot of them were, but they have long since went away, hopefully they at least kept a few intact somewhere.
The main wood through there is spruce, but they built those roads in a hurry back during the war, I bet the culverts were hauled in from somewhere else.
It did not look as if they were creasoted, but may have been treated with something,not sure what all was used back then.
My grandad lived in an old house with a windmill for a well pump when I was a kid. It had probably a 2000 gallon tank sitting on top of a wellhouse, made of redwood, it was old at the time and not treated with anything. It has been 15 or more years since I have driven by that place, but that tank was still in use then.