Spendor SP 100 R2 or Harbeth 40.2

sp100 r2 has a touch more forward treble and upper midrange bite, touch more air/snap

I can confirm that this character continues on into Classic 100 model [=SP100 Mk 3].  BTW in the same room and system, the Classic 100s sounded significantly better than a pair of D7's.

I've written in posts before regarding a comparison of the Spendor Classic 100 (successor to the Sp100 Mk2) and Harbeth 40.2.  Unfortunately not auditioned in same rooms or systems.  They struck me as a lot more similar than different.  The Spendor was, perhaps, a little more rigorous, and little more forward on fortissimo brass, that kind of thing.  I liked both a lot and currently own 40.2's. Which, BTW, I prefer to the 40.3 XD which is inching towards a more "modern" presentation.