I like that you lightened the picture up, especially on the shadowed part of his face. Plus, you really had a mess with the background consisting of the paper peeling off. You changed the torn paper from a curtain to a different background. There are also changes to his shoes? When I first looked at this I thought it looked like shoes with high socks, but I trusted your judgment that perhaps he was wearing high top boots. Last but not least you took care of a problem that we created on the copy run. There was a noticeable light rectangle on the soldier's pants. I would like to say that was part of the water damage, but unfortunately if was caused by a small sticky note being placed on a still damp photo. When that note, that had its dimension, was lifted to take a picture of, part of the ink was also lifted.
What you have accomplished with this one is more than just a restoration; you have made a beautiful tribute to this soldier!
I think you have probably got everyone's curiosity up as to what the before and after looked liked, so maybe you might want to post the pictures.