I've heard the 40.2 (dealer, show, own system) and the Classic 100. I liked them both very much, just giving the nod to the Harbeth, but it was close. The Classic 100 was in a very different room/system, and sounded a tad more forceful/energetic/muscular, but much more similar than different. Over various iterations both Harbeth and Spendor Classic have been edging gradually towards a slightly more "modern" (i.e. less mellow) sound. Both are very much worth auditioning, as is Graham, which is even more difficult to hear in the large tracts of the US. Given the current pricing of Harbeths in the US, and the slight changes made to the XD, my recommendation is to look at gently used pairs going back one or two generations, as discussed in another recent thread.