>  The GL also has padded fabric headliner and the L has vinyl.

Uh-uh! Maybe in USA, but my 84 Caravelle GL has a factory perforated
white vinyl headliner, though all other upholstery is good
hard-wearing Japanese-style (!) velor.

VW/Audi has used L, GL and other letter-designations since at least
the early 70s:
L: most basic model (at least for cars)
GL: better equipment, better upholstery, often bigger engine
TS, GTi, GTE: sporty high-powered versions, some injected

For instance, a 74 Golf L had no tacho and only a 1.1-liter engine,
then 1.3; other Golfs got a 1.5, later the 1.6. Audi 80/Fox came with
similar designations. I doubt that the letters are acronyms, except
of course in the case of the Golf GTi (gran turismo, injection) And
Audi 80 GTE (gran turismo, einspritzer=injection).

ALL got cheap & nasty cracking dashboards, tacky instruments and
fragile switchgear and breakaway window-winder handles (VERY
poor-quality plastics).

--
Andrew Grebneff
165 EvansSt, Dunedin 9001, New Zealand
<andrew.grebneff@stonebow.otago.ac.nz>
Ph: 0064 (3) 473-8863 fax: 0064 (3) 479-7527
1986 Toyota Corolla 1.8DX CE80 diesel sedan
1989 Toyota Corolla 1.8DX CE96 diesel van
1989 Toyota Corona 2.0D Select CT170 diesel sedan
1992 Toyota Estima Lucida 2.2 turbodiesel MPV (=narrow "Previa")
1984 VW Caravelle GL (to be fitted with 260hp Subaru SVX flat-6 &
Porsche G50 trans)
Seashell, Macintosh, VW & Toyota van nut