They are similar products but also different and marketed to a different market segment.
If one were to compare a pair of X-LS speakers to the A/V-1 fully built out (as I obviously have) there are some differences but some similarities also.
The woofer in the X-LS is basically a 6.5" version of the M-130 woofer. The M-130 is a bit faster and thus plays higher. Upper end detail will be better in the M-130, but in the range where this is most apparent is a range beyond the crossover point used by either of the two speakers. The lower crossover point that I selected for the X-LS makes this even less of an issue too. The larger woofer used in the X-LS will move a bit more air and does add a little bit more body to the music. The lower vocal region has a bit more fullness and weight. This is not by a lot but noticeable.
The tweeters are also made by the same company and the guts of them are the same. Only the dome material and face plate are different. One advantage to the A/V-1 here is all tweeters are tested and measured and then matched into pairs. So you get very accurately matched pairs. This insures imaging is accurate and where it's supposed to be.
The X-LS was designed to meet a price point and beat anything in that price point, and it does. But a price point like that doesn't leave room for foil inductors or high end capacitors like Sonicaps. Those things really add up and give a detail and resolution edge to the A/V-1. This is especially true if the A/V-1's include the Sonicap upgrade.
If you were to take the X-LS and upgrade the crossovers to the level of those used in the A/V-1 then it levels the playing field quite a bit and makes them pretty equal but with a slight edge of weight and body going to the X-LS with its larger woofer.
Upgrades to the X-LS to take it to this next level are offered through the Skiing Ninja:
http://www.skiingninja.com/xseries.html
