Smoke is unburnt diesel. Your not getting a good combustion more than likely caused by a coked up burner. The units a relatively easy to strip and clean.
 
How bad is the smoke and what colour is it? when does it smoke, all the time, only cold days, etc?
 
I can't for the life of me find it, but I once read about these L322 pre heaters and people looking for smells and IIRC it was the exhaust for the preheater had rotted away causing it to smoke and smell etc.
 

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