I feel Matt's reply is about as good as it gets.
Somewhere in the BB there is a thread where we 'debated' this topic before.
I restore all my bikes for myself. I've always preferred uncoated and unpainted aluminium, polished where appropriate. A carryover from my British bike experience. As far as attention to finish detail, my 232 and 4363 would very probably be considered somewhat overly restored. Nothing that some 1600 grit paper or a fine scrubbing pad could not change.
As far as the remainder of restoration goes, I feel having the correct production period parts is of the utmost importance. I only use later manufacture oem when i cannot obtain original date of manufacture oem. I've been really lucky with 232, it had the majority of hard to find parts on it in excellent condition. But, i still need a 2 hole airbox, original sidecovers and a thin lip alternator cover. Other than that, i am good.
As we know, finding the correct parts from the appropriate manufacturing period for these sandcasts can be challenging, especially the earlier the vin.
My caveat, with restoration, "Original is only once. Restored, no matter the attention to finish detail is restored." "Restored like original" or to "original specifications" still is not original.
No matter, really. It's something i don't think about or worry over. Each person should restore their bike the way they want it and there will be an interested party when the time to sell does come. When it comes to valuing or devaluing the bike, it depends on the buyer and there is a buyer for every bike and at the right price. I've always been happy with the prices i sell my bikes for.
No doubt, our passion is a socially acceptable obcession, as long as we have the right wife or no wife, does not break the bank and put us on the street corner selling pencils........ !