The fields have been heavily polished to resemble a cameo PL. Note how the polishing smoothed out the hits between the letters:
Big key for me is looking for metal flow lines and usually but not always pl Morgans have some evidence of die polish
Can you show the whole coin? Is it is a convincing attempt, or is it something that most people would catch?
Sorry, I cannot. To a professional grader, most dealers, and knowledgeable collectors, this alteration would be detected by eye alone as soon as they touched the coin. The coin would fool most on Ebay if the seller did not magnify the image. This is the type of coin that would also pass in many small-time coin shops. Coins as this with a frosty face and mirror fields should have a mirror surface inside the letters -not frosty.