The only real benefit is that most 8.8s have a stock LSD, and that you'll have more/cheaper choices for gear ratios. The 7.5 is plenty strong for an N/A 2.3L, and the smaller rear end consumes less power to turn, meaning you get more to the pavement.
If you're itching to swap something, ditch the automatic if you have it (A4LD, which is incredibly weak - I blew mine twice in < 1 year under normal driving).
I really liked my 2.3L, really stout motors. Just heavy