So I'm in the market for some new shoes and I've kind of narrowed my thinking (this week) to the two in the subject line. Both can be had fo about 140. Any thoughts or experiences on comparisons and contrasts between the two?

I've been wearing Etonic E-Tour Master shoes for the last 2 and half years.  Always seemed stiff, even now. I know both of the two I'm looking at have a reputation for comfort. Would appreciate any feedback on either.

If comfort is your primary criteria, the TPU's (or equivalent Pyramid HPX) are probably the most comfortable performance shoe on the market. The Ortholite insoles are like walking on pillows and suck up every unique contour of your feet. The 3Gs soft leather outsoles are outstanding, but the footbeds leave a little bit to be desired.
 
Where the 3Gs have an advantage is the toe area. If you're tough on the front of your shoes at all, the 3Gs will probably hold up better. I fixed this on my HPX shoes by having a shoe repair shop glue a black leather strip to the front right toe (I'm a righty), which functions like the toe cap on the 3Gs.
 
It's always best to try on both if possible. It's tough in a world where pro shops are carrying less and less inventory.

So I'm in the market for some new shoes and I've kind of narrowed my thinking (this week) to the two in the subject line. Both can be had fo about 140. Any thoughts or experiences on comparisons and contrasts between the two?

I've been wearing Etonic E-Tour Master shoes for the last 2 and half years.  Always seemed stiff, even now. I know both of the two I'm looking at have a reputation for comfort. Would appreciate any feedback on either.

Speaking of narrow.

One thing that may matter - TPUs come in wide sizes, the 3G Ultra Tours did not.  My pair of Ultra Tours were really comfortable and I bought a half size larger than normal, but they ended up splitting along the sides, the tops separating from the soles, perhaps due to the fact that I have wide feet.  I've only had the TPUs for a year and they too are comfortable.  I bought a wide size like I would normally do if it is offered. 

Buddies Pro Shop currently has the TPU X on sale for $134.95 for the black and blue pair or for $119.95 for the red and black pair.