The problem is that there just aren't many photos showing the tops of kilts due to both soldiers and civilians nearly always wearing jackets or waistcoats.
Steve has shown two of the four I've come across, here they are
As Steve said the soldiers were issued a full-width length of cloth. In the old days men made their own kilts, I'm assuming under the direction of the Regimental Master Tailor.
I saw a WWII photo where you can see a piper's kilt fastened at the waist with blanket pins. I'll try to find it.
Officers of course had personal tailors and the fastening would be whatever sort each officer asked his tailor to do.
My theory (for which I have no evidence) is that the 3rd buckle originated on high-rise military kilts due to the wide expanse of fabric.
Certainly we can see on modern civilian kilts, as the waists get lower and lower, the two buckles getting closer and closer together, and the 3rd buckle becoming more and more without purpose.
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