It made some sense to not come up with a completely new design for the coins that this topic is about: the pieces issued after the end of WW2, but before the introduction of the new coins in both West and East Germany after the 1948 currency reforms. All the specifications (design, size, composition, etc.) are the same as in the nazi years; the only exception is that the eagle now has a tail instead of that wreath with the swastika.
As for the political decisions made in those years, well, on one hand it was obvious which country and government was responsible for beginning the war, so anything like the post-WW1 stab-in-the-back legend (that ultimately contributed to the end of the Weimar Republic) would have been impossible here. So yeah, let's try this freedom and democracy thing again. Never mind that, once the Cold War had taken priority, having a few "former" nazis in responsible positions in the Federal Republic was obviously tolerated by the Western Allies and the Adenauer government ...
What I also like about the Allied Occupation coins is that they continue using those Fraktur (blackletter?) characters. Now such fonts do not really look good when following the edge of a coin for example, and they make using ALL CAPS - common on coins - pretty much impossible. The funny thing is, while Fraktur had been supported and "pushed" by the nazis first, the government decided in 1941 to not use it any more because it was, ta-daa, now considered Jewish. Lots of transition regulations and periods were applied though, after all the war effort had a higher priority.
Anyway, the post '45 decision to also leave the font unchanged also showed, deliberately or not, that these were neither "Jewish" nor "Nazi" characters.

Christian