Both TVs provide standard built-in audio performance suitable for regular usage, though external speakers can enhance the experience. Samsung UA39EH5003RLXL and Samsung UA40H4240AR are well-equipped smart TVs that aim to provide a balance of picture quality, performance, and smart capabilities. Both TVs offer adequate brightness levels suitable for most indoor lighting conditions. Samsung UA39EH5003RLXL and Samsung UA40H4240AR differ in resolution (1920 x 1080 vs 1366 x 768), which can affect overall clarity and sharpness of the display. Both TVs provide decent motion handling, making them suitable for everyday viewing including sports and action content. Samsung UA39EH5003RLXL features a 39 Inch (99 cm) screen while Samsung UA40H4240AR comes with 40 Inch (102 cm), which can make a noticeable difference depending on your room size and viewing distance. From a practical standpoint, both options provide a reliable viewing experience for most users. Both TVs come with smart platforms that support popular streaming apps and voice control features.

Verdict: Both TVs are strong contenders, and your final choice should depend on your preference for screen size, motion performance, and smart features.