As far that I know the Toyota Cross is made from Alabama shared with Mazda. It is not made in Japan with a VIN Number starts with J. L was my first option before however I changed my mind because L does not have a rear wiper. The wheels in L is the regular steel wheels which would be noisier compared to the aluminum wheels in LE. AWD has flatter rear cargo area good for car camping and FWD is not flat and has a deep cargo space. The option I like in L than LE is it does not have the Wireless Cellphone Charger which is to be honest useless if you have a big phone and we cannot put anything on that compartment such as sunglasses, keys that could cause electrecution (You could turn the wireless charging off). There is a divided compartment that you can buy in Amazon however it wont fit if you have that wireless charging port. The OEM Toyota Crossbars is also not good coz it can only carry 60Lbs. It is better to buy the after market Thule Crossbars that could hold more capacity than the Toyota Crossbars. The Toyota All Weather Package Floormat is also not impressive. Some says that the Toyota 'Front' and 'Rear' All Weather Floormat is substandard and expensive. Only the All Weather Floormat 'Cargo' Mat looks good. You could buy an aftermarket floor mat that is cheaper and better quality that cost $30 versus the $300 OEM. L does not also have a Blind Spot Monitor but it has a heated side mirror same as LE. In regards to Moonroof, I prefer no moonroof because it consumes more space on your interior headroom imagine a moon roof machine on the top of your head, it is prone on leaking overtime when your car gets old, and you are introducing rust inside your roof if you live in Saltbelt area. I also heard complains that Toyota Corolla Cross is too noisy but mine is quiet. I do not appreciate the piano gloss interior area of this car because it is prone to scratch. L has less drama overtime coz less things to break such as electrical components compared to LE and XLE especially if you are planning to keep this car for a long time. XLE has the Fog Lights, Heated Seats, and Leather Seats. XLE was never an option to me coz I rather just buy a RAV4 rather than this car that is new in the market eventhough it is a Corolla since 1966. I also had 2nd thoughts of getting the Corolla Cross Hybrid but I would stick with gas due to the extremely high crime rate in our country. (Etc Catalytic Converter Theft - Hybrid Targets, Car Theft, Vandalism). Simplicity & common sense is why we are interested in buying a Corolla. Adding more features in this car is making it a less Corolla and it will give you problem overtime.