Barely any difference. You even get a sticker to affix a "plus" on the logo on the printer so people can't tell the difference.
The former is ever so slightly better most likely because it probably has a 5th stepper driver on the PCB. Newer UM printers tend to come with the 5th stepper driver removed. Older ones tend to have the 5th. It's not normally used but if you want to upgrade to dual extrusion via the "mark 2" method, then having the 5th stepper for dual extrusion is great.
Also if you upgrade you will have the "old" hardware left over hopefully and can use that to do the mark 2 upgrade.
Hi and welcome to the forums.
There is no difference. The board is not part of the extrusion upgrade kit so depending on the age of an UM2 upgraded to an UM2+ there might be slight differences between the boards. I have an upgraded UM2+ and it prints extremely well.
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