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And, It incorrectly lists? It does also note in that SRD that it can't be made of darkwood, so it seems we are in a bit of an odd position here.

The AC penalty should be -7... I looked it up and that masterwork bonus is a part of Mithral's 3 AC penalty reduction. I may be incorrect, do let me know if I am.

No need. The System Reference Document actually says you can indeed make a standard tower shield out of Mithral. https://dnd-wiki.org/wiki/SRD:Tower_Shield