A quick comparison between two products designed mostly to perform the same function. In case you're not familiar with an L-bracket, it's function is purely to allow rotation of your camera by 90 degrees while keeping it balanced on the X axis of your tripod. This is especially important for panoramas so the camera yaws directly over the center point rather than circumnavigating it, which alters the perspective enough to make stitching the result more difficult or even impossible.
As much as I like Gitzo as a brand and the quality of their products, some of their stuff just isn't as good as others. Take for example their leveling base; Gitzo features a large lever for tightening a head to the base and a handle borrowed directly from their sister Manfrotto's lineup. Instead, I got the series 3 leveling base from Really Right Stuff. It's lighter, has a simpler attachment system with no silly lever and a much sleeker locking handle with, get this, a gear hook! That hook alone is almost priceless, allowing me to attach weight for stability when I'm not leveling the head, ending any need to swap back to the flat top base. Back into the box that can go.
Out of the box, the Leofoto LN-324C made for an intimidating presence. Fully extended, it was clearly as tall as advertised and the weight seemed about right. Looking more closely, all the details looked right. Tearing it down exposed finely machined parts all around and a carbon weave that didn't betray it's "10 layer" claim; the weave was consistent throughout with no waviness or warping of threads and no pitting or cracks in the resin. All of the aluminum bits are finely milled with no tooling marks. Parts that may have originally been cast were finely machined to remove any casting seams and cuts into it were obviously milled. The anodizing is consistent all around and all of the included optional hardware is of similar quality. No flashes, splinters or metal shavings anywhere. Metal on metal contact points showed evidence of lubrication and glided through their movements smoothly.