I remember the Navy making their SOS with hamburger instead of the chipped beef. I am also a big fan of the creamed chipped beef on toast. It has a bad history because it was often poorly made by the Army cooks, and also because it was a frequent menu item that the men got sick of seeing.
As is the case, most people use those jars of Armour dried beef to make SOS. And the gravy for SOS is really the same thing as that in sausage gravy.