I compared Harbeth 40.2 speakers to Borresen X3 a few months ago. You can read about it here ... https://forum.audiogon.com/discussions/borresen-x3-vs-harbeth-40-2-my-impressions
To summarize, I thought the X3's were a great value at $11k retail. It's clear to see Michael Borresen's aim was/is to appeal to the widest range of audiophiles and focus on the basics -- wide and deep soundstage, musicality, and decent bass. Ultimately, I still preferred the Harbeth 40.2 because of better midrange, refinement and transparency. That seemed to offend a lot of folks though. Somehow, folks equate cool technology/drivers, buzzwords, etc. with better sound. That's not always the case as most of us already know.
Regardless, I still maintain that you will be hard pressed to find a better speaker than X3 at that price point. If Borresen can fix the midrange (in my case that was the slight bass boost in upper midrange) this speaker will be as good as it get within it's respective price range. Having said that, does it compete favorably with speakers twice the price as is often alluded to in several videos and comments? IMO, the answer is no! They lack the ultimate refinement and transparency which you get when you go higher. X6's might be a better deal but I have not heard them.