It is easier to measure out 426 ml of this solution to make the basis of your liter of D-76 than it is to weigh out 2 grams of a less pure version. 420 to 430 is a smaller percentage than 2.1 to 2.2. Kodak's recommendation for accuracy of home brewed solutions was +or- 0.1 grams. The liquid concentrate is better for accuracy as well as for convenience and purity, especially when small quantities are to be used.
You've left out some very important information here. Vital to anyone that is going to try this approach.
Before I get to that, I'd like to say that I have an inexpensive (<$20) digital scale that I bought new. It reads to 100g, with a resolution of 0.01g. Before you say it may be off by more than a gram as you mention above, I 've checked the linearity of its calibration with certified weights and it's right on, within 0.01 g at every weight I checked.
The solubility of most anything, including borax, is highly dependant on temperature. You've left out that very important bit of information. Looking at the following info:
http://www.borax.com/pdfs/dist/Profile_Borax_Decahydrate.pdf
states that a saturated solution of borax decahydrate at 15C is 3.79% by wt, at 20C it is 4.71%, and at 25C it's 5.80%.
Now this does not match what you appearantly say the solubilty of a saturated solution of borax is in an earlier post - you state:
If you make a saturated solution of borax by adding, say, 100 grams of borax to a liter of water, there will be lots of sediment and about 5 grams of borax in solution along with about 95% of the original soluble impurities.
I take that statement to mean that 1 liter of water dissolve 5 grams of borax decahydrate when saturated. That's quite a bit off what the borax.com info says. You go on to say in my first quote here, that 426 ml of saturated borax will ge equal to 2.0 grams of borax. That equals a concentration of about 4.7 g/L. (So is it 5 g/L or 4.7 g/L? That a difference of about 5%.) But that bit really doesn't matter, as you are further off than 5%.
The borax.com table says at 20C, the solubilty of borax is 4.71% by wt (they don't say if that's %wt/wt or %wt/vol, but I'll assume %wt/vol since that's what most people seem to use.) 4.71% wt of 1L is 47.1g/L. 100 ml would have 4.71 g at 4.71%. Your value is off my nearly a factor of 10. That's a pretty big error. Maybe you meant that you would use about 42 ml of a saturated solution at 20C to get 2.0 grams of borax. I most certainly would have screwed up my D-76 if I'd followed your instructions.
More importantly, the solubility of saturated solutions is dependant on temperature. My darkroom can be 15C in the winter and above 25C in the summer. If I used this technique in my darkroom, I'd have to have a table of solubilities or a graph so that I could calculate the proper amount as the seasons change. That seems like a big pain in the butt, to me.
I still think that it's much easier to get my scale and weigh out 2.00 grams of borax. And it's a lot more accurate than following your instructions, especially when they have an error that off by a factor of 10...