Speaking of riddles, Michl.
Amazingly Cordo
va is how we should write and read Cordo
ba in portuguese, but actually we mainly use the Spanish version.
I would agree that this lock was made in Spanish Cordoba ... possibly by a less famous smith.
The other part is motre intriguing.
Well, the term Austria is indeed a comon allusion in Spain, as they like to call Austrias to the Habsburgs, namely when they refer to a block in the historical center of Madrid, whose dinasty had great influence in its building.
http://en.wikipedia.org/wiki/El_Madrid_de_los_Austrias
But from here to a lock maker name goes a giant step

.
OTOH, i (humbly) find it hard that the word AUSTRIA in the lock plate would have been engraved in Austria ... specially considering that it is written in spanish (or portuguese, btw)