Luftwaffe M40 SD.

[Walkwolf]

Indeed - I noticed it was lacking with the rest of the lid pics. It looks like
shoe polish or a blow torch has been used on it, and perhaps on the
liner as well.

They are both extremely dark, but the strap looks almost unused.
'Gunt. Vogel - Cottbus' is also a name used on repro
European staps.........

[kylesbullets]

thats a good worn m40 but can anyone make out what initials are

Looks like RD of RO

[MD Helmets]

I have a liner on an M35 lufty that is about as dark as this one so it might be good. I so see your concern about the strap. It shows little wear on the smooth underside compared to the rest of the helmet. The liner more matches the helmet than the strap does. Could be a repro strap added to give the helmet a complete look.