Hej Heidi, In my opinion, the strongest arguments are that several of the deeds that Harbard brags about can be directly related to known adventures of Loki. 6. Verse 26: Harbard accuses Thor of cowardice when he faced Fjalar (Utgard-Loki). He hid in a glove, not daring to sneeze or fart. Loki refers to the same adventure in Lokasenna 60. There, Loki, who was along on the journey according

http://www.northvegr.org/lore/rydberg/071.php Part 4 71. THE DOOM OF THE DEAD (continued). THE LOOKS OF THE THINGSTEAD. THE DUTY OF TAKING CARE OF THE ASHES OF THE DEAD. THE HAMINGJA AT THE JUDGEMENT. SINS OF WEAKNESS. SINS UNTO DEATH. Those hosts which are conducted by their psychopomps to the Thing near Urd's fountain proceed noiselessly. It is a silent journey. The bridge over Gjöll

http://www.northvegr.org/lore/rydberg/049.php Part 4 49. ANALYSIS OF THE SAGAS MENTIONED IN NOS. 44-48. If we consider the position of the authors or recorders of these sagas in relation to the views they present in regard to Odainsakur and the Glittering Plains, then we find that they themselves, with or without reason, believe that these views are from a heathen time and of heathen