Little ‘l’ libertarian is akin to conservatism, whereas the Big ‘L’ Libertarian Party is a more left wing based progressive organization. The two do not have all that much in common. Like any political movement, there are wide gaps in beliefs and ideas. Make no mistake, the conservative movement is deeply rooted in small l libertarianism. Reagan considered it a core of his beliefs as did most of our other movement patriarchs.
Mention a third party and you see clearly where they rest.
Are exactly the same.
Libertarians did not create their party to be in contradiction with themselves and libertarian ideals and it isn't.
The reason libertarians tell that lie is because they want to keep their agenda vague, not defined.