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 company_values.object_id IS NOT NULL THEN company_values.value 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 company_values ON company_values.object_id = cscart_settings_objects.object_id 
  AND company_values.company_id = 1 
  AND company_values.storefront_id = 1 
  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 = 8 
  AND (
    FIND_IN_SET(
      'STOREFRONT', cscart_settings_objects.edition_type
    ) 
    OR FIND_IN_SET(
      'VENDOR', cscart_settings_objects.edition_type
    ) 
    OR FIND_IN_SET(
      'ROOT', cscart_settings_objects.edition_type
    ) 
    OR FIND_IN_SET(
      'ULT:STOREFRONT', cscart_settings_objects.edition_type
    ) 
    OR FIND_IN_SET(
      'ULT:VENDOR', cscart_settings_objects.edition_type
    ) 
    OR FIND_IN_SET(
      'ULT:ROOT', cscart_settings_objects.edition_type
    )
  ) 
  AND cscart_settings_objects.type <> 'H' 
ORDER BY 
  cscart_settings_objects.position

Query time 0.00062

JSON explain

{
  "query_block": {
    "select_id": 1,
    "read_sorted_file": {
      "filesort": {
        "table": {
          "table_name": "company_values",
          "access_type": "system",
          "possible_keys": ["PRIMARY", "storefront_id", "company_id"],
          "rows": 0,
          "filtered": 0,
          "const_row_not_found": true
        }
      }
    },
    "table": {
      "table_name": "storefront_values",
      "access_type": "system",
      "possible_keys": ["PRIMARY", "storefront_id", "company_id"],
      "rows": 0,
      "filtered": 0,
      "const_row_not_found": true
    },
    "table": {
      "table_name": "cscart_settings_objects",
      "access_type": "ref",
      "possible_keys": ["section_id"],
      "key": "section_id",
      "key_length": "4",
      "used_key_parts": ["section_id"],
      "ref": ["const"],
      "rows": 2,
      "filtered": 100,
      "attached_condition": "((cscart_settings_objects.section_id <=> 8) and ((find_in_set('STOREFRONT',cscart_settings_objects.edition_type) or find_in_set('VENDOR',cscart_settings_objects.edition_type) or find_in_set('ROOT',cscart_settings_objects.edition_type) or find_in_set('ULT:STOREFRONT',cscart_settings_objects.edition_type) or find_in_set('ULT:VENDOR',cscart_settings_objects.edition_type) or find_in_set('ULT:ROOT',cscart_settings_objects.edition_type)) and (cscart_settings_objects.`type` <> 'H')))"
    }
  }
}

Result

object_id name section_id section_tab_id type position is_global description value
105 show_cats 8 0 C 10 N show_cats Y
106 show_rootcats_only 8 0 C 20 N show_rootcats_only N
107 show_site_info 8 0 C 35 N show_site_info Y