I think the ELAC DFR are fine speakers for their price point, but you do get what you pay for. When put up against higher-tier speakers with a more refined presentation like the Buchardts, even the Debut Reference will show its weaknesses. There is some harshness/peakiness in the treble, and the upper bass is not as full creating a thinner overall sound. The midbass however is just fine and I felt it exceeded the S400 there. I did not do a low bass comparison as you need to run them in stereo for that to hear how recorded material sums (IME) and this was a mono comparison.
The S400's are able to create a spooky realistic sound, especially in the female vocal range. The Debut Reference are very good for the price but still sound like a speaker so they don't really "take me there" or bring the singer into the room in the same way. There is a very noticeable difference in tweeter level. The ELACs are more energetic whereas the Buchardts are more intimate. Again this is all relative to a...$2100/pair (wow, they must have increased the price) speaker. It's easy to pick out differences when you can fast switch.
The S400's will remain in the main system with my subs but the ELACs will do well and look great in the living room