Hi, Ulf,
I also think that the L-line isn't really necessary.
I have a part from eBay (because I couldn't manage to solder a working adapter back then

). In any case, the eBay part also doesn't have an L-line.
I can access the engine, ABS, and airbag control units in my 1994 Passat 1Z. However, for example, the central locking system doesn't work. I'm not sure if it even has a control unit...
So far, I haven't experienced any errors, disconnections, or anything like that. However, unfortunately, I can't tell you what's inside because the 'manufacturer' filled the casing with hot glue

.
Best regards.
David.