We can compare 12 features from the published specs. The JBL Bar 300MK2 is ahead on 4, the Polk Audio Signa S4 on 2, and 6 are ties. The biggest difference for movies is height: the Polk Audio Signa S4 has 2 ceiling-firing channels and the JBL Bar 300MK2 has none. Only the Polk Audio Signa S4 comes with a subwoofer, which matters when comparing the prices.