I have had Spendor SP100 speakers (not the R2) going on 13 years now, and I like them very much. I have only heard Harbeths at audio shows and even then never the 40.1, so I can't offer any comparative reactions, but I can say that Harbeths have always impressed me as being very natural and musical. They push the same buttons for me as my Spendors, and both stand out from nearly all other contemporary speakers as being much closer to live music, at least to my ears. The Spendor models have a reputation for being an easier load for tube amps, which is a big advantage in my book.
Having said all that, I must confess that nearly all my listening during the past year has been with my vintage speakers, not the Spendors. These use vintage drivers (15" Jensen and Altec compression driver in an Altec 32A horn) and a thoroughly modern crossover. This setup sounds quite different from the Spendors but both are very satisfying.
Having said all that, I must confess that nearly all my listening during the past year has been with my vintage speakers, not the Spendors. These use vintage drivers (15" Jensen and Altec compression driver in an Altec 32A horn) and a thoroughly modern crossover. This setup sounds quite different from the Spendors but both are very satisfying.