I've seen men restoring their foreskin - but they'll never get that super sensitive nerve dense skin back that they lost, so what benefits does the restoration have for the man?
If they still have some inner foreskin (it looks wrinklier and redder and is just below the head) and they work on stretching that, it will have the good nerves. They can never get back the dartos muscle that keeps the foreskin shut at the end (like a drawstring) so some men try to train the skin to hug the head but that can be hard to do. Once they get coverage of the glans, it helps the glans skin to soften and de-keratinize, which makes that more sensitive. And of course, it makes it more comfortable for both the man and the woman when the skin is not tight, pulling and chafing.