I slightly, and respectfully, disagree. This is only based on my own examples but here's why:
1) The knurling on my L2P's are deeper. Edit: This applies to both bodies and tailcaps, at least in my examples.
2) The tailcap on my L2P has knurling that is deeper than the L2 tailcap (though, admittedly, on the black L2P I have, it is still not as deep as the knurling on the L2P body, my gray version the tailcap and body are almost a perfect match, when it comes to the knurling).
3) The straight areas on the oval on the L2 body where Solarforce's logo on one side and "L2" is written on the other had machining burrs that were sharp enough to feel, although not sharp enough to cut someone. Since using the L2 at work, those burrs have gone away through wear, but that means where the burrs were, the coloring has been worn off, too. Not very noticeable, and I could not capture it in a photo with my P&S camera (Don't have anything better to take a photo of it), but it is something. In contrast, the straight areas on the oval on my L2P's appear to be machined deeper and had a bevel machined into them to match the bevels on the rounded ends of both the L2 and L2P's (only deeper on the L2P's) and it is because of this bevel on the straight sides that helped the L2P's not have the burrs I found on my L2.
Edit: Actually, you can see this difference in the Oval in Foy's photos above. In a couple of the L2P photos you can see the deeper machining of the oval in comparison to the oval shown in a couple of photos of the L2.
I agree that the 2011 L2 is a nice host, for the money, but there ARE differences between the L2P's and the L2's. I, personally, would prefer the L2P host because, IMHO, it is better. However, in reality, the differences between the two hosts are very minor, but they are enough to convince me that they are not sticking a tailstanding tailcap on an L2 body and call it an L2P. Based on the knurling on my tailstanding L2, I believe the opposite is true, they are taking L2P tailcaps that failed the L2P QC tests for knurling and threading and are sticking them on the 2011 L2 hosts and selling them as "New 2011 L2 with tailstanding switch".