The main difference between different versions of XTAL 5Ks and 8Ks are in most cases the lenses. It seems that there are also some internal hardware differences on different versions, like the first XTAL 8K version released in 2020 did not had the Bluetooth dongles required for using of Steam VR Controller integrated in to the Headset itself, but now the refurbished 8Ks HMDs does have this dongles integrated (+ active lens cooling too).
It seems also that the display panels itself are always the same between different versions of the same „type“ of XTAL. VRgineers sometimes also are upgrading the strap and small things on their older versions of XTAL, if they developed something new with a new release of a XTAL version. So they really are refurbishing their older versions of XTAL and that in this way is very rare to find, as in most cases „refurbished“ only means that the product was briefly cleaned and tested for complete functionality from the seller or manufacturer and no real hardware specific upgrades or similar was done.
BTW, I am not any kind of expert to all this, I know all that from my correspondence with the support of VRgineers, for any more specific questions or similar things please get in touch with them.