SELECT 
  cscart_settings_objects.object_id as object_id, 
  name, 
  section_id, 
  section_tab_id, 
  type, 
  position, 
  is_global, 
  cscart_settings_objects.name as description, 
  (
    CASE WHEN storefront_values.object_id IS NOT NULL THEN storefront_values.value ELSE cscart_settings_objects.value END
  ) AS value 
FROM 
  cscart_settings_objects 
  LEFT JOIN cscart_settings_vendor_values AS storefront_values ON storefront_values.object_id = cscart_settings_objects.object_id 
  AND storefront_values.storefront_id = 1 
  AND storefront_values.company_id = 0 
WHERE 
  1 
  AND section_id = 27 
  AND (
    FIND_IN_SET(
      'STOREFRONT', cscart_settings_objects.edition_type
    ) 
    OR FIND_IN_SET(
      'ROOT', cscart_settings_objects.edition_type
    ) 
    OR FIND_IN_SET(
      'MVE:STOREFRONT', cscart_settings_objects.edition_type
    ) 
    OR FIND_IN_SET(
      'MVE:ROOT', cscart_settings_objects.edition_type
    )
  ) 
  AND cscart_settings_objects.type <> 'H' 
ORDER BY 
  cscart_settings_objects.position

Query time 0.00035

Explain
id select_type table type possible_keys key key_len ref rows Extra
1 SIMPLE storefront_values system PRIMARY,storefront_id,company_id 0 const row not found
1 SIMPLE cscart_settings_objects ref section_id section_id 4 const 2 Using where; Using filesort

Result

object_id name section_id section_tab_id type position is_global description value
5721 tags_for_products 27 28 C 0 N tags_for_products Y
5722 tags_for_pages 27 28 C 10 N tags_for_pages Y