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Reading this, it looks like the shell on the new ones is three pieces instead of one piece with a separate nds cup. This might be quite handy if they’re the same diameter on both sides, because you might be able to use a pair of UN300s and make up a bb with right-hand threads on both sides (e.g. for Russian bikes, XB3 etc).
Previously I’ve done this with Neco bottom brackets because I know they come apart and the cups fit left-to-right.
Thanks @fizzy.bleach
I'd read through that page, I was wondering what justified the price difference
Found this which has some info
https://bicycles.stackexchange.com/questions/68706/information-regarding-un300-and-un100-new-shimano-bottom-brackets