There is a difference in screen size (48 Inch (121.92 cm) vs 46 Inch (117 cm)), and a larger screen generally provides a more immersive viewing experience. Both TVs provide standard built-in audio performance suitable for regular usage, though external speakers can enhance the experience. Both models support 1920 x 1080 resolution, ensuring sharp picture quality with detailed visuals for movies, shows, and gaming. VU LED43D6535 and Philips 46PFL8605-98 offer different motion rates (NA vs 60 Hz), which can impact smoothness during fast-moving scenes like sports and gaming. Both TVs offer adequate brightness levels suitable for most indoor lighting conditions. VU LED43D6535 and Philips 46PFL8605-98 are two competitive smart TVs offering a mix of display performance, smart features, and overall value for different types of users. Overall, both models are capable choices in their segment, offering a balance between performance, features, and usability. Both TVs come with smart platforms that support popular streaming apps and voice control features.

Verdict: Both models offer good value, and the better option depends on your specific requirements and viewing preferences.