I am not convinced that it is sunlight or nicotine that rots the foam. The left hand speaker in my Beovision LX2500 (made by ITT in W Germany, I note) had rotted - the right is still perfect! Since the LX was assembed by B&O I know that these speakers have not been away from either side of the 25" screen screen since 1987!
I have replaced the foam and it sounds so much better now. I have also replaced the foam in a pair of CX100s and my Red Line 140s. I must look at the drivers on my Pentas - but am worried about how to take off the covers!!!