the whole point of restoring expired domains is to benefit from their backlinks (if they're good backlinks, of course, otherwise it won't matter) because good backlinks = good authority = good rankings for your site...
And since those backlinks link out to EXACT URLs, you obviously must restore those URLs exactly as they are, otherwise the new created URLs (by you) upon restoration will have no value.
For example... let's say that you find an expired domain called
cinamika.com that used to be a site about pets.
And let's assume that one of its pages (so, in reality one of its URLs since that's what "pages" means in this context) got a link from an article on New York Times newspaper. And this link from NY Times will link out to a VERY specific URL slug (let's assume that the URL slug is
/pet-food-stores-ny), which means that if you wish to enjoy the backlink from NY Times (which you do want, otherwise that's the point of bothering to restore this page??), you will want to restore the content + the URL slug of that page EXACTLY as they were when NY Times linked out to them.
If you intend to use this expired domain (
cinamika.com) as your main website in the pets industry, and you wish to have a page on this website that deals with food stores in New York, the most sensible thing to do is to restore the content of the site as it existed when NY Times linked out to it, but also restore the URL slug (
/pet-food-stores-ny) so you can benefit from that backlink from NY Times.
Of course, you can still create a new URL slug (let's say
/food-stores-in-newyork), but this new URL slug (even if it still displays the exact same content that was on the page that NY Times linked out to from their article) will have no NY Times link pointing to it since the NY Times link
only points to a very specific URL slug (ie
/pet-food-stores-ny)
Probably I've overcomplicated the explanations a little bit, but it should still be easily understood regardless.
The point is, if you're going to restore expired domains so you can benefit from their backlinks (which is the main reason for restoring expired domains) you do need to restore everything EXACTLY as it was at the time of expiration otherwise - if you're going to change the content and / or the URL slug - you might as well not bother restoring the domain at all and just register a new one as the new URL slugs (regardless of whether they're on the expired domain or on a freshly registered domain) will have ZERO SEO value...
Also, listen to what
@janist says in the future, he's very knowledge especially on expired domains, I've learned a lot from his guides myself...