The other difference is the inlet is longer on the L27 and is round and moves to a D-shape, while the L36 is a butterfly shape (same as L36 TB out) and has a divider in the path.
I did the conversion last month, but can't say if I had any gain from it since I also ported my LIM at the same time.
Agrazela did some testing on this issue and he saw gains in "calculated VE".
BonnevillePRO.com • View topic - L26 aluminum UIM on L36--Done! With results!!