Yeh I thought 26 seems rather low - I know
@htr got 35mpg out of his K Series when he came up here last - but that is open road 5th gear for hours at a time. Around town maybe not so hot.
If you're going to be towing, the diesel is fantastic. I've put the boat on the back, 5 people and 100kg tent in the car and kitchen sink type camping and biking gear in the boat and it hardly notices that it not just me in the car.
its an SE with full leather, all electric windows, tc, hdc, abs and I've added stuff like bullbar with spots, headrest screens for the kids etc
An L Series will almost certainly have the ABS, TC & HDC - it wasn't standard on all models but 90% on them have it fitted. The seats and everything you've bolted on can quite easily be swapped over.
The thing that might be more difficult to achieve is the electric back windows. You'll definitely have to swap the consoles (between front seats) to get enough switch positions - but I'm not sure what changes will be needed to the loom. When I changed consoles on my L Series there was no wiring/unused connectors ready for the larger console and window switches - so I'm not sure if any of the loom bits will be there from switches to CCU to back doors. Similarly, I don't know it the CCU from a front leccy window only car will control back windows - presumably its the same and will either just work or need a config setting (Hawkeye?)
I have a K Series parts car that has electric back windows and I've thought about putting them in my L Series (so would have to investigate all the things above), but our kids are grown up, don't travel with us much these days, the back seats don't get used much (ooh arh) and it'd just be another thing to break! So I haven't swapped them over. I have taken over the console, roof rails, 1 of the seats, drinks holder (but took it out again as a waste of time!) and a couple of other bits.
Having swapped stuff over - you could then sell the K Series car - what you have taken off probably won't have devalued it much - they're not worth lots these days and its the low-milage bit that will be of value. I think I can see where you are coming from though. My L Series isn't in perfect condition (unlike yours by the sounds of it) but I wouldn't want to swap it out, I like my car
It sounds like you have time. Keep your eye out, scan eBay and Gumtree - you never know, some old fella may just be retiring from driving and selling off his low-mileage, unmolested L Series Anniversary model with all the bells and whistles