Both TVs provide standard built-in audio performance suitable for regular usage, though external speakers can enhance the experience. Both TVs provide decent motion handling, making them suitable for everyday viewing including sports and action content. Samsung UA39EH5003R and Samsung UA40F5000ARMXL are well-equipped smart TVs that aim to provide a balance of picture quality, performance, and smart capabilities. 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. Both TVs come with smart platforms that support popular streaming apps and voice control features. Samsung UA39EH5003R features a 39 Inch (99 cm) screen while Samsung UA40F5000ARMXL 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.

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