The original Mk 10 used a flat seat and a knife edged piston. The Mk 10 Plus upgrade involves a new seat retainer to hold a new Mk 15/20/25 style concave seat as well as a new rounded tip piston.
The concave seat and rounded tip piston smooth the airflow into the flow through piston and improves the flow rate. It is very similar to the rounded tip piston/seat design used on mid production Mk 20's. It should be noted though, that this design did not last long in the Mk 20 as it lresulted in a very soft and indefinite lockup and, in service, the design was prone to excessive IP creep. Consequently Scubapro went back to using what was virtually a knife edged piston with the concave seat in late production Mk 20's as well as in the Mk 25.
The rounded tip psiton design did not fare much better with the Mk 10 Plus as the Mk 10 Plus was subject to a recall for seat replacement soon after introduction since the original seat material was not up to the job and seat life was quite short. In my experience, I never could get a seat to last an entire season (although admittedly I dive a lot) so after converting my Mk 10's to Mk 10 Pluses, I converted my Mk 10 Pluses back to plain old Mk 10's. There probably was some improvement in flow rate but the flow rate on the Mk 10 is fine already so I never noticed the improvement - but I sure noticed the shorter seat life.
To be fair, the latest seat material is fine and premature failure is not a problem on the Mk 10 Plus. However, the plain old Mk 10 with the old style knife edged piston now uses a redesigned concave seat anyway which also improves flow rate. I have not seen any definitive performance numbers but I suspect the improvement in flow rate with the Mk 10 Plus upgrade is relatively small compared to a recently serviced Mk 10 with a new concave seat.
So in short, I would not bother with the upgrade as the Mk 10 with the new concave seat is already very good and is also extremely reliable.