The Gladiator certainly looks almost identical to the ETA. Not sure what the Walsh connection is but the ETA Sports logo is the same as the old ETA one!
I think the initials were for the surnames of three partners who were responsible for setting up the company. I believe the 'E' was for Alan Evans and the 'A' was for Keith Anderson (both Ambleside members?). Don't remember who the 'T' was.
I found them a comfy shoe - did the Manx MM in them - but they lacked the ultimate grip of a Walsh PB and didn't last long on rocky terrain