Both TVs come in similar screen sizes, making them suitable for comparable viewing setups and room environments. Both TVs offer adequate brightness levels suitable for most indoor lighting conditions. Samsung PS43E400U1R and Samsung PS43E490B3R are well-equipped smart TVs that aim to provide a balance of picture quality, performance, and smart capabilities. Samsung PS43E400U1R and Samsung PS43E490B3R differ in resolution (852 x 480 vs 1024 x 768), which can affect overall clarity and sharpness of the display. Both TVs provide standard built-in audio performance suitable for regular usage, though external speakers can enhance the experience. Both TVs provide decent motion handling, making them suitable for everyday viewing including sports and action content. Overall, both models are capable choices in their segment, offering a balance between performance, features, and usability. Both TVs come with smart platforms that support popular streaming apps and voice control features.

Verdict: Both TVs are strong contenders, and your final choice should depend on your preference for screen size, motion performance, and smart features.