LOL I had just dug out that review last night. Given how well the 40's measured, I'm stressing over the notion of paying almost 3x as much for the S4. Perhaps the S4 avoids the 2dB depression that the measurements talk about. Sure would love to see a pair measured!!!!!!!!!!!!!!!!!! Surely there must be some Sig's out for review at this point...
Do I hear the 2 dB depression in the Studio 40? Don't know since I don't have them. But, my guess is probably not. I would however say that it's likely that one could hear the difference between the Studio 40 and a speaker that was identical in all regards _except_ for the dip (i.e., it didn't have the dip).