I called and was told the only difference is cosmetic (different cable connection and a different body with changeable face plates). Of course, this remains to be seen, but I doubt the guy I spoke to is lying.
Think I will stick to my Westone 4's for $300 opposed to getting the new W40's for $500. I like the look and feel of the W4's.
yeah IMO not really worth the upgrade at all. and this has been echoed a few times per the w4/r and w40 being the same internally but just cosmetic differences.