Both cameras were delivered and what stood out immediately: The L31 has a plastic front and is not intended as metal, as with the S2900! This is not to be recognized in the actually detailed description Amazon.
For this reason alone, I immediately decided to go for the S2900, even if these ca 30 Euro more. The cheap-looking plastic front seems to me not very reassuring in terms of longevity.
This recession refers only to this criterion and is therefore not to be regarded objectively. Zoom performance and equipment are yes (almost) identical to the S2900.