Indubitably, the Sony HT-RT40 is the best home theatre compared to the Philips Audios SPA8000. The Sony HT-RT40 is a premium product with a 5.1 digital surround, a subwoofer, and two tallboy rear speakers. Meanwhile, the Philips Audios SPA8000 is also a good product with some satisfying specifications. But compared to the other product it stands nowhere near!