Totally agreed, @perkadin, and thanks for words of wisdom. I wish I could get both in in the get go and do the in-home side-by-side comparison but I have only a few days left. As you also point out, the S40 sold in the similar price range to S400 is used from individuals who do not usually accept return. I was sort of tired of buying and selling audio stuffs. The area I lived do not have any dealers carrying a good selections of gears for me to shop around. So it is a non-laughing matter (to me) that I heavily count on reviewers’ comments I trust and on-line demo (with good recording) to make initial decision. Sad but true this is really my dilemma.
I like Randy and trust his ears. I have seen that clip before. S400 wins the bass category in its clarity but lose to the competitors in treble / midrange. But I agree those are not night and day disparities. They are all great speakers. I guess his conclusion in favor of Elac is primarily value proposition. The other reviewer I also like provides an unique measurement related to the soundstage of UBR which I recalled quite impressive. I actually intended to procure UBR62 at the same time (w/ Burchardt) but ceased the idea because a kinda silly reason, i.e., I have auditioned alot Elac in the past and mentally a bit worn out for another one even it is higher end.