Question M40 DD problem identifying maker mark

I have seen this helmet for sale, but am having difficulty reading the maker stamp. I was hoping for an ET but it doesn’t look like any wartime manufacturer stamp. The adler looks like a Heer darkened with (I assume) varnish, covering the whole lid, rather than a Kriegsmarine one. The national shield I think looks good, BUT does the liner look rather too Norskie? The rivets look loose too. I have requested better pics of the decals and liner. Any help appreciated, as always - the last M40 I posted went AWOL!
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