It has officer Kokarden, yet there's not a raised edge around the spikebase. It has spikebase stars, but the Perlring is like the type found on a dragoon helmet.
Well, considering it looks to be a wartime fiber helmet of some sort, if you look where the neck guard lining was torn away, I wouldn't be surprised if the cockades were mismatched from the start (the Bavarian cockade doesn't look like an officer's). So, your guess as to rank would be as good as mine, especially with a Bavarian helmet. Might clean up nice though, eh?