I don't have a definitive answer. I bought an E-code lens, and while looking for the other one, I e-mailed Daniel Stern Lighting, and he claims that the reflectors are different on E-Code headlights - not just the lenses. Daniel Stern knows a lot about headlights, but I'm not sure I believe that there is a different reflector. I think they have a shield that cuts off the top of the beam on E Code, but we're probably going to get even better light without it.
BTW, I just put a set of E code lights on my 740. What a difference!
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