I don't think CEA is that great of an metric. I would want a fuller data set than that. Nonetheless, given the specs, I am guessing that the BPS 212 is the $500 sub to beat. Given the dearth of measurements, I could be wrong, but that is why I qualified my comment with 'may'. All I can say is if I had $500 and needed a sub, I would go straight for the BPS 212.