I bought rubber surrounds for a pair of LE111Hs in my L110s from an eBay seller in Japan in 2019. Only one woofer needed to be done. They both had JBL OEM recone kits installed in late 2006. I suspect one kit was JBL’s old formula for the foam and the other one was the improved formula since it is still intact almost 2 years later. JBL recone kits “were” the best way to go, since they are no longer available I would recommend spending a little extra and go with the rubber surrounds.
I am hard pressed to hear any difference between the woofer with rubber surround and the OEM reconed woofer, whereas I could here a difference between a woofer that had been just refoamed and one that had the OEM recone kit installed. The replacement foam surrounds are not as compliant as the surrounds on the recone kits. Unless they have improved the surround kits I would go with rubber surrounds. I will never have to replace them in my lifetime.
Just my 2 cents worth.
Larry