Just to add, Ivo's book (Miller's glass fact file a-z) has an entry for a
Verreries de Costebelle, c.1926 who are said to specialise in lamps and lighting. This may be the same company as in the link above you can see a table lamp by Costebelle in a similar penguin design. It doesn't explain the identical boxes marked either Costebelle or Etling though.
Here's another Costebelle lidded box which matches an Etling pattern:
https://musees-reims.fr/oeuvre/bonbonniere-123046718313325564 (same design as Etling 277, and also similar to a dressing table pot by S. Reich & co.:
https://projetetling.wikidot.com/etling277)
I believe Etling's 274 flower patterned lidded box is also seen with Costebelle marks:
https://projetetling.wikidot.com/etling274flowerand here is another Costebelle box which matches Etling's 274 'Boy and ball' pattern:
https://www.antique-shimaisha.com/product/1229 https://projetetling.wikidot.com/etling274boyballI do have another unusual small vase or lampbase in opalescent glass and depicting young children playing with a ball (may be related to the 'boy and ball box above) which is also unmarked, but I have seen the same pattern in colourless frosted glass mounted with lamp hardware and with a moulded 'Costebelle' mark in relief to the side. It's boxed up now, but I'll add a pic if I can dig it out.