B
I'm with the majority here. A PSW explaining the P/N change with no effect on F/F SHOULD suffice. Too many times a customer Buyer (or SQE, in some cases) doesn't understand the PPAP Process and just "defaults" to mandating a "Level 3" submission for any/everything. Obviously, the only one that can change the requirements you've been given is the one that gave them to you in the first place, but some dialogue between you and he/she could certainly lead to a less "wasteful" (nonvalue added) submission. As already mentioned, there is still work for you to do regardless of the submission level. There is no difference in the levels except for what the customer expects to receive (or review).
JMO,
Bill
JMO,
Bill