Here's my take since I have been able to see this helmet in the 'flesh'.

My take is that it is 100% original. I think what the problem was is that it was marketed as a true DD KM, which it is not. What this helmet has going for it is that it has a 'rack' number painted in the dome of the helmet, also it has shell and liner size painted in the skirt. Indicitive of a shipboard helmet that was issued to a 'section' and not an individual. Also, there is a layer of darker green paint which is a repaint, which at one time covered the national colors. So in essance this helmet is a later reissued and redecaled helmet. The question is wether it was factory done or shipboard done, but in the end I don't think it matters, for it is what it is. That explains why there is a 'later' war KM eagle on a M35.

And just as a little note: on the tip of the chinstrap there is a eagle M, making me think that with the M35 liner (I would hunch that both are orginal to the helmet) that the repaint probably happened on ship either in 1940 or a little later when the regulations on DD helmets changed.