I think this was discussed on here before.
The photos are very far away but from what I can see I do not like it. A double decal M40 is a rare item. The liner is replaced and probably reproduction. The area where the Heer decal is looks rubbed prior to the decal being applied. I don't have a good feeling about this helmet, I would not buy it.
I'm not keen on the decals, going of my (limited) knowledge they don't look right. And that red dot bothers me too!
The actual shell looks fine though.
Books published to date... 'Belfast Diaries: A Gunner In Northern Ireland'... 'A Tough Nut To Crack - Andersonstown'... 'An Accrington Pal: The Diaries of Pte Jack Smallshaw, September 1914 To March 1919'.
asking opinions on a helmet without showing the decals up close is not a good idea. But a DD M40 is 9,9 out of ten no good.