Those holes are formed up and poured in place. I've seen enough construction pics to be confidant in that. Also, if you look at the pic you posted, at the edge of the hole, you can see the where the concrete turned up against the form. Also, cutting out a hole like that would be a complete nightmare. Not event sure if it could be done that way.
While I do not have any direct proof, I disagree at your reasoning for the extra H beam attached to the bottom of the supports. There is a pretty good gap between the beam and the sides of the hole. More than the tolerances of the bolt holes. If it were just there for a guide, it would be a tighter tolerance with the large hole so you couldn't set the base plate on the bolts. I think the purpose of the H Beam is for lateral forces. A lot of these supports are at an angle, and the forces of the coaster will put both horizontal and vertical forces on them. The footer itself will take the vertical forces. The bolts, while they will take some of the horizontal force, would not be heavy enough to take them over the course of time and would eventually shear off. The H-beam protrudes into the footer then gets grouted in. This will tie the beam into the footer and any lateral forces would be transferred to the footer directly.