Actually, despite the freq specs being the same, a bit bass shy, the 4312E has higher sensitivity and they have a different woofer than the L-100, which probably has much to do with the different crossover points. In the 4312 the woofer crosses over at 640, while the L-100 crosses at 450. The tweeter jumps in at 3.5khz in the L-100 while the 4312 at 5khz. Not dramatic differences.