Smitty, it would depends on your music preference. The Focus 110 will preform better in the mids. The Audience 52se will preform better overall, especially in the highs. The Focus tweeter have one extra coating to smooth out the highs and you really can hear it in the female voice, it's lacking the upper range compare to the Audience 52se, which share the same tweeter as the Contour S series.
I have the Audience 82 and love it. I tried the Focus 220 and returned after a week because the tweeter sounds truncated in the highs and the soundstage is small.
The Focus 140 is the best in the Focus line IMO, it's day and night better than the 110 and much more balance than the Focus 220 with its heavy bass and rolled off highs, which sounds unnatural with Celine Dion.
Good luck.
I have the Audience 82 and love it. I tried the Focus 220 and returned after a week because the tweeter sounds truncated in the highs and the soundstage is small.
The Focus 140 is the best in the Focus line IMO, it's day and night better than the 110 and much more balance than the Focus 220 with its heavy bass and rolled off highs, which sounds unnatural with Celine Dion.
Good luck.