From a practical standpoint, both options provide a reliable viewing experience for most users. Samsung UA40H4200AR and Lloyd 43US790B are well-equipped smart TVs that aim to provide a balance of picture quality, performance, and smart capabilities. Both TVs provide standard built-in audio performance suitable for regular usage, though external speakers can enhance the experience. Samsung UA40H4200AR features a 40 Inch (102 cm) screen while Lloyd 43US790B comes with 43 Inch (109.22 cm), which can make a noticeable difference depending on your room size and viewing distance. Samsung UA40H4200AR and Lloyd 43US790B differ in resolution (1366 x 768 vs 4K 3840 x 2160), which can affect overall clarity and sharpness of the display. Samsung UA40H4200AR and Lloyd 43US790B offer different motion rates (100 Hz vs 60 Hz), which can impact smoothness during fast-moving scenes like sports and gaming. Both TVs come with smart platforms that support popular streaming apps and voice control features. Both TVs offer adequate brightness levels suitable for most indoor lighting conditions.

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