TCL 40S351-CA and Itel L4365 are two competitive smart TVs offering a mix of display performance, smart features, and overall value for different types of users. Both models support 1920 x 1080 resolution, ensuring sharp picture quality with detailed visuals for movies, shows, and gaming. Both TVs offer adequate brightness levels suitable for most indoor lighting conditions. There is a difference in screen size (40 Inch (102 cm) vs 43 Inch (109.22 cm)), and a larger screen generally provides a more immersive viewing experience. Both TVs come with smart platforms that support popular streaming apps and voice control features. Both TVs provide standard built-in audio performance suitable for regular usage, though external speakers can enhance the experience. From a practical standpoint, both options provide a reliable viewing experience for most users. Both TVs provide decent motion handling, making them suitable for everyday viewing including sports and action content.

Verdict: Choosing between TCL 40S351-CA and Itel L4365 depends on your usage, whether you prioritize display quality, smoother motion, or smart features.