I've heard both. Not even a contest. The Dynaudio Focus 380 is a much better speaker. If you could listen to them side by side (probably impossible these days) it would be extremely obvious how superior the Dyn speaker is to the B&W. The B&W 804 has vastly less bass impact, weight, and authority. The 804 is decent at mids and highs but it's got little more bass impact than a typical stand mount speaker. There's a reason B&W has the 803 & 802, it's because people want more bass. The Dyn Focus 380 is basically full range. The Dyn is also smoother without losing any clarity or detail.
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