I actually ordered both models at the same time from crutchfield so I could demo them back to back in my house. The Polk seems to have a better surround effect. Polk seemed to be not as well built as the Boston TV30. The Sub on the Boston was tighter sounding. Both are great. I kept the Boston TVee 30.
Denon AVR-X2100W, Panamax 4300
Klipsch RF-62II, Klipsch RC-62II, Klipsch CTD-5650-CII, SVS PC2000
Sharp 60", Sony BR