Has anyone listened to these speakers?

Not yet, but they are on my short list.

They look very nice!

Had this reponse off another site.

"I listen to the both of them on a consistent basis and compare them both for customers. The Polk speakers are a big improvement over any of their previous models and offer nice flexibility with the optional phase plug and crossover settings. (It truly seems to be a combo/mix between the MB Quart QSD and Boston Z). It does sound good, but the Focal K2P is superior overall. It does not offer the choice to remove or add the phase plug (either you purchase it with or purchase the 165 KF/KP without the phase plug.), but the crossover is just as flexible. This is not a hard choice AT All. The Focal sounds much better due to the midrange vocals and better midbass response. The Polk SR Reference does not handle midbass well without distorting...the lack of midbass is what brings that speaker down. Truthfully, the only speaker that I like to compare and audition against the 165K2P's are the Boston Z6's and 165KF".