Watched a British program about the scans done on the tomb. Besides those findings, experts commented about the death mask. They believe that the mask had originally been made for a woman because of the false beard, and also because of the pierced ears. They also showed the seam between the headdress and the actual face that looked like the original face had been removed, and a replacement applied.
Tutankhamun Death Mask was Made for Nefertiti, Archaeologist says
Good theory. He died at 19, so they had to improvise.......................