L2+ switches are more intelligent than L2 switches as L2+ offers simple L3 features, such as the support for multi-layer (L2/ L3/ L4) ACL and enhanced QoS.
L2 switches only support static routing protocol. Although L2+ switch supports some L3 features, it should be noted that it is not as powerful as an L3 switch, which offers complete L3 features, including the support for dynamic routing protocol, which L2+ swtich does not support.
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