So I went over it with a wire wheel all over, then cleaned up the horn with a finishing disc (80 grit) to get some of the scratches out of the top of the horn and work a little more of a tip into the horn. Then gave her a good spray down of wd40, a wipe down and a final coat of wd40 to call her good for the day. I'll pick up some linseed oil later in the week.
I agree with you, it's definitely iron with a steel face. That was my biggest concern when I was looking at how a lot of people "restore" anvils by grinding or milling the face down.
It doesn't seem to have a ton of rebound or ring, but it'll be more than good enough to learn on.