I don't think a MEL has matching CDL items?
Static in the Attic has it right; CDL is just physical deviations from a standard airframe.
The (m) means maintenance needs to do a procedure (e.g. physically lock a valve closed) and the (o) means there is an operational procedure to be done by either maintenance if available and/or crew. An example of an (o) is to switch off HF radios if equipment cooling is not working; how can this have a matching CDL item?