Upgrading Set Items in Horadric Cube in Patch 2.4 PTR in Diablo II: Resurrected

wowhead.com:

Patch 2.4 introduces four new recipes for the Horadric Cube to upgrade Set armor and weapons from Normal to Exceptional, and then from Exceptional to Elite. The recipes clearly state that these retain the same iLevels and properties, but what exactly does change and by how much? To test this, we upgraded the Vidala's Rig set, a low-level set meant for bow-wielding Amazons.

This is the set as it drops in game, updated for the changes that will be applied to this set in Patch 2.4: Vidala's Snare Amulet Required Level: 14 Cold Resist 20% +15 To Life 50% Better Chance Of Getting Magic Items (2 Items) Vidala's Ambush Leather Armor Defense: 64-67 Required Level: 14 Required Strength: 15 Durability: 24 +50 Defense +11 Dexterity +24% Fire Resist (2 Items) +2-247 Defense (2/lvl) (3) Vidala's Fetlock Light Plated Boots Defense: 9-11 Required Level: 14 Required Strength: 50 Durability: 36 30% Faster Run/Walk +150 Maximum Stamina + 8 All Resistances (2 Items) Vidala's Barb Long Battle Bow Damage: 3-18 Required Level: 14 Required Strength: 40 Required Dexterity: 50 Adds 1-20 lightning damage 8-792 To Attack Rating (8/lvl) (2 Items) Partial Set Bonus: +75 To Attack Rating (2 Items) 7% Mana Stolen Per Hit (2 Items) +15 Dexterity (3) Full Set Bonus: +50% Piercing Attack +75 To Attack Rating +1-148 Maximum Cold Damage (+1.5/Character Level) 7% Mana Stolen Per Hit Freezes Target +10 Strength +15 Dexterity What is the effect of upgrading them to their Exceptional and Elite counterparts? Exceptional and Elite armor pieces have higher Defense, and Exceptional and Elite weapons have higher Damage. Both have higher level and stat requirements.