Ah, the Focus 140 versus the Sapphire XL. That's one hell of a match.
Both speakers can play any genre of music well. "Jack of all trades", if you will.
Both speakers possess great dynamic range for their size/price.
Both speakers aim for neutrality, yet maintain distinct color
Subjectively speaking;
I feel the Dynaudio Esotar2 is tremendously superior to the Scan Speak 9500 found in the XL
By Contrast, I prefer the sound of the Revelator woofer over the classic Dynaudio caste driver
The Focus 140 has a slight, yet distinct edge in terms of clean dynamic output
The Sapphire XL will have the edge in terms of rendering more natural tones, particularly of the woodwind/acoustic variety
The Sapphire XL has the edge in versatility - being able to perform well on low power tube amps. The Focus 140 prefers transistor love
Both of speakers take on a dark perspective; the XL being softer around the edges than the Focus 140 - which is a bit more forward
The Dynaudio 140 has the edge with high end articulation (detail, tone, micro dynamics)
The Sapphire XL has the unusual ability to balance itself between audiophile attributes and consistent musical flow. At this class of product, thats a rare thing. Throw in its great dynamic range, build, and versatility - and well, you have all the reasons why we gave it the 2007 Product of the Year award at Affordable Audio. The only downside to the XL is that it is produced over-seas. I'm sure Mike will not appreciate my sentiment.
The Focus 140 reigns in that the consumer-direct market does not hold a distinctive edge over mainstream competition in this class. The Focus 140 is a tremendous performer that gives the XL a run for its money. Considering that you are getting a speaker that is still made in Denmark and can be found in dealers across the globe (read; local support), it is a wonderful value.
Ultimately though, I'd say neither is inherently better than the other. Both have their own unique voice, its just a matter of comparing them and determining which voice appeals to your ears.
Good luck!
PS/EDIT: Since you already own the Force - I'd suggest going with the XL for a sure match in tone...
