https://www.bandainamco.co.jp/files/110201Tamagotchi20iDL.pdf
This site looks like it would be informative if we could translate it. O.e but one pic I do see is that it shows what the accessories on the regular iD vs what they're like on the L.
Here are some select translations frome that link:
"In addition, significantly increased from 11 to 32 characters can be grown, will be able to dress and clothing accessories not only expands the range of play, "own" even more fun to customize Tamagotchi"
"Pet Egg" (a total of 10 characters) you can live with. "Sometimes pet" will live in a private room in the garden, you can also go out to the parks together.
Product name ■: [Tamagotchi iD L]
Vol ■: March 19, 2011 (Sat)
Price ■: 5,040 yen each (tax included)
Kind ■: 6 colors (white, pink, yellow, purple, green, blue)
Size Lee supports ■: W58 × H68 × D32mm about 68g (main body / including battery), W80 × H164 × D50mm (package)
Batteries ■: 2 × AAA batteries (included)
Specifications ■: LCD / TFT LCD 1.44 inches, 128 × 128 dot-matrix color
CPU/32 bit RISC Microcomputer
Sales channels ■: toy store, toy department of a department store retailers, mail order and Internet
Target ■: 9-year-old girl 7 years
I was using Google translate and alot of it didn't make any sense.