I'm sure some of the differnce was due to improper set up BUT there is no doubt to me the Studio 40s would be more accurate. I listend to the 40s on an 80watt Denon Stero receiver and the M60s on a 110 w Onkyon and the 40s still sounded better. I would not call M60s harsh but the 40s were more smooth and accurate. As for centers I cannot rmember which center and I did not listen to the Studio CC (for cost reasons it is quite espensive.

Personally if I were buying a fron center sub combo I would pay the extra 1-200 (you'd need to buy stands) for the Studios. If it were movies only or I was not getting the sub I'd get m60s.They really are 2 very different speakers and I think M60s are a better choice with lower power due to efficiency.

As a side note Axiom subs to me could not touch the Paradigm PW 2200. Axiom makes very good speakers but their subs are not in the same class as their speakers.