Outside the only obvious difference are the stickers. I've seen B+'s with different style labels, and my 64K doesn't have any markings, but my 128K has three of them.
Inside, the same power supply (see the BBC Model B repair post for important information on those), the same keyboard, but the main PCB layout has been rearranged.
The case has all the same connectors as the original, in all the same positions, even including the hole for the reset switch, although without a footprint for it. The Econet components are again optional.
With the keyboard and power supply removed, you can see the full BBC B+ board. This is the B+ 64K version.
There was also a 128K version that had a further 64K as four 16K sideways RAM banks. The board has a pinout at the side for the extra 64K module, however for some reason, this is not sufficient, and the actual 128K module has ten extra wires that connect all over the board.
Those extra wires make the 128K implementation look rather messy, with several soldered directly to IC pins, the whole thing looks a bit like an afterthought. More like an aftermarket upgrade such as the Solidisk 32K sideways RAM upgrade for the BBC B which required similar wires all over the place.
These days with the availability of fast and cheap 32K RAM chips, you can convert a B+ 64K to 128K in a much neater way by using a stack of 62256 chips in a spare ROM socket, with only a couple of wires coming off them. A lot neater than the official Acorn version.
Of course, I'm here to test this with the new SD2BBC from The Future Was 8 bit. This is a user port based SD card drive for the whole BBC ragne™ of machines.
The Smart SPI ROM is installed in a spare socket. The one between the standard DFS and the OS ROM is higher priority than DFS, so will startup with Smart SPI selected. The drive is plugged into the userport, and all works as expected.
The photos on these blog posts have so far shown the prototype units, the production ones come in a beige case, with an owl (but not a pen).
These are available to order now and will be shipping next week.