There's a lot of ways to look at the basic question here.
I'd say most generally if the gun is truly in top collectable condition other than the restock and is being looked at from the collectability standpoint alone, a restock would potentially affect the value negatively. There are examples where this rule doesn't apply though. The one that comes to mind is Nash Buckingham's HE Fox "Bo-Whoop" it was restocked before it was put up for auction and brought a very handsome price due to it's provenance.
Then there's what would be considered shooter grade guns that have had something happen to the wood that makes the gun unshootable but the rest of the gun is in good shape. Restocking these guns saves the gun & puts it back in action. In these cases, I'd say the restock adds value due to making the gun useable again, but the restock may not add enough value to re-coup the cost of the restock job.
I guess it really comes down to the old rule of looking at each gun individually. I don't think you can apply a one size fits all rule of putting a percentage number for what a restock would add or subtract for the value of a gun.
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