I've heard both of these speakers several times in different rooms and systems. They both punch significantly above their weight but I'd give a slight nod to the Carmel which I found to be somewhat more resolving and to have more precise imaging. Needless to say, they are both superb speakers and I could easily see someone preferring the S1s and saving $6k to boot.
That said, I would encourage you to audition the S3 which have impressed me every time I've heard them. Yes, they are $4k more than the Carmels but I think they have the most remarkable midrange I've ever heard from a cone speaker. Perhaps it's the new polycarbonate midrange enclosure but Magico's got something pretty obviously special going with the S3 that I find very compelling. I liked them better than the YG Haileys and I'm a big a YG fan.
That said, I would encourage you to audition the S3 which have impressed me every time I've heard them. Yes, they are $4k more than the Carmels but I think they have the most remarkable midrange I've ever heard from a cone speaker. Perhaps it's the new polycarbonate midrange enclosure but Magico's got something pretty obviously special going with the S3 that I find very compelling. I liked them better than the YG Haileys and I'm a big a YG fan.