Sound:
Q40, very bassy decent mids and good non-fatiguing highs.
1R, not bassy, more mids than Q40, and good highs. Some might want a bit more sparkle.
If you want bass go for the Q40, if you can live without bass than go for the 1R.
Comfort:
1R easily win
Q40 will need alternate pads and/or mods for comfort.