Quoting myself from a few other threads:
Between my SP2/3R2 and my Harbeth M30.2 (now sold) I prefer the former. Warmer, more exuberant, joyful or friendly I would say, with better lit mids, nice highs, bigger sound and in most cases I prefer their acoustic timbres reproduction. The Harbeth's are more "serious", they wear a costume with an appropriate tie so to speak, have a bit of a bump around 100Hz and the classic BBC dip in the midrange, a very (objectively speaking, more) refined tweeter and their less extended bass is clearer, tighter and with good (better?) texture. I must admit that the M30.2 played the most astonishingly realistic string quartet I've ever heard, though, they are great with violin and cello.
They (the Spendor's) are amazing. The acoustic instruments are incredibly realistic - great tone and timbre. Piano is great, violin is great, acoustic guitar is astonishing. Very musical and inviting midrange. Low end is a bit slow, not particularly tight / punchy and starts gently rolling off around... 50 Hz? (just a guess) Quite (but not very) smooth and extended highs, good enough in my book.
My Spendor SP2/3R2 (older model, so used only - not sure, but might be slightly preferable to the current Classic Line) vs. HarbethM30.2 Anniversary: the later are quite neutral and the former are warmer. The Spendors are quite detailed in terms of timbre, harmonic, chromatic and textural detail, good fidelity here, but the contours / transients are not so precisely rendered, especially in the bass which is more diffuse. Very musical and fatigue free, though, adept at accurately reproducing acoustic instruments especially violin and guitar. The Spendors shine when partnered with a dynamic amp as they can be a bit sluggish otherwise, I like them a lot with my friend's Exposure 3010 integrated (older, mosfet based model).