The esotar tweeter is much better than the esotec tweeter. Only the floorstander of the Focus line uses the esotar IIRC.
That said the special 40 is kind of a weird animal, it uses prototype Esotar3 drivers, even more advanced than what's available with the Confidence C1 or Contour C20, but has a noisy, poorly braced enclosure, whereas I would expect the Focus 160 to have better build quality.
That said with proper room correction the Special 40 should sound better. But of course price is a concern too, I'm not sure you can get the Special 40 at the same price as the Focus 160.
That said the special 40 is kind of a weird animal, it uses prototype Esotar3 drivers, even more advanced than what's available with the Confidence C1 or Contour C20, but has a noisy, poorly braced enclosure, whereas I would expect the Focus 160 to have better build quality.
That said with proper room correction the Special 40 should sound better. But of course price is a concern too, I'm not sure you can get the Special 40 at the same price as the Focus 160.