In a very old thread about (almost) the same subject, but about the F4F's 2 floor windows, I read a reply saying the windows were used for carrier approuches.
Often the plane would be nosed up to lose speed, and the small windows were added to give the pilot some sense of were here is above the carrier.
I'm not sure how believable this 'theory' is, but I believe there were alot of replies supporting this idea.