Trying to verify a German Helmet for sale in Florida, USA

Living History

There is an estate auction tomorrow and the helmet below is for sale – though the auction house claim it to be a german ww2 helmet, I don’t recognize it as being such but I am not an expert! The angle at the ear is different and I don’t recognize the two sets of small holes on the side.

Can anybody tell me anything about this helmet? Origin, date etc?

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