We can compare 13 features from the published specs. The Polk Audio MagniFi Max AX is ahead on 4, the Marshall Heston 60 on 2, and 7 are ties. The biggest difference for movies is height: the Polk Audio MagniFi Max AX has 2 ceiling-firing channels and the Marshall Heston 60 has none. Only the Polk Audio MagniFi Max AX comes with a subwoofer, which matters when comparing the prices.