I had a few a while back. I had the X2 and X3 xenon lights and a L2 3W LED. All were very nice. I went through an episode with PentagonLight a while ago when I tried to put the L2 3W head on the X3 body. It was SUPPOSED to be able to work, but it poofed on me. We went back and forth for a while and finally they now say the L2 head will ONLY work on the 2 cell bodies. It was my fault so I can't say anything bad about them.
The L2 3W LED is a very nice light for the money. THe build quality is what I would call VERY GOOD. Not quite Surefire quality but close on a scale of 1-10 with 10 being the best, I'd give them an 8.5 or 9.
THe L23W I had, had an excellent beam with a nice white color, no visible tint. I'd say that is their best light. There was someone on the forums here who did a runtime/regulation test on it and it did quite well. If you get one, I'd get the HA-III version. I believe islandtactical.com sells them at a good price.