This might not be completely correct, but here's what I have seen.
The auto climate controler has temperature sensors. One is, I think, in the dash unit. The other is near the front windshield inbetween the heater vents. I would guess, to do a swap, you would need, of course, the controller, and the tempurature sensor for the dash. I would think the wiring harnesses for the two should be the same, since both controllers have no mechanical outputs.
Hope that helps. You might want to reference some parts sheets.
Actually, the Climate controlled system in the LS/GS and the non-climate control system in the L are 2 totally different systems. There are various sensors which have to be added or replaced. And the wiring for the 2 is complete different. From what I remembered, everyone who tried to do the swap failed to do so and determined that the project is nearly impossible and would be cheaper to just buy a LS/GS instead.