Across 13 features we can compare from the published specs, the Polk Audio MagniFi Max AX comes out ahead on 4 and the Marshall Heston 60 on 2. 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.