Unfortunately, it's a bit more complicated. The usual "change log" for LiteOn firmware is "match more media". This means that the burning strategy (power calibration etc.) is added or adapted for further media types. If you happen to use one of these, you can see a big difference. I you don't, you won't.
For an example of what a difference it makes, see this summary
and these plots
in the media compatibility thread. This is a NanYa CD-RW that was unuseable on an LTR 48246S with firmware SS0A and super with SS0B. I didn't notice much difference with CD-Rs, but have stayed with SS0B since because I do
I've since tried out SS0E (Strengthen the stability of the "OVERBURN" function
). This version is the first one that allows the overburning test in CD-Speed to function properly. Again, I've seen no influence on the CD-R burns. The C1 rate on my CD-RWs (as tested by Kprobe) has increased somewhat, so I've gone back to SS0B.