Yes these were issued for Union Civil War veterans as well as Spanish American War veterans. Then they went to the one we see today for WWI and later. My speculation is someone at the VA made a mistake...didn't pay attention etc. It happens all the time by them, but probably more so back then since they didn't have the internet at their fingertips...a simple search today would show there was no 38th Arkansas Union regiment....so it is a CS soldier for sure with an incorrect headstone. The flag and the unit prove his service to CSA.