If you are completely restoring the 2301 chances are you will use the best components available and at that point the difference would be null anyways. Except hidden cosmetic differences that no one can see.
There are claimed shielding benefits from all of that copper plating and the L also has 2kg heavier PT - 1400 watts vs 1300 watts on the non L - so it's not a just cosmetic outside of component package differences. A refreshed B-2301 I can imagine will likely have some sonic benefits over on a non-L in original condition, depending on what kind of life the L has had. I know I can't imagine my all original L sounding better, but I would not know until I refreshed it. I am having the same dilemma with my C-2301. It too is mint and looks like it had little to no use all of these years. And it sounds perfect to my ears. I do think about the corrosive glue in there doing it's thing and wonder what a fresh component package would do for both of them too though. For now I am using them as they are - and partly because I can't imagine being without them right now. I am really enjoying this package. A lot. They almost seem to sound better the more I listen to them.
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