I've seen both in action, but haven't personally used either. From my observation, the Misfit Pearl (I'm assuming you are saying the Yellow "new" one) is a little earlier (maybe by 2-3 feet, depending on drill) and a little more "rolly/control" on the break.
The 400A SE is a neat piece; clean up front and in the mids, but rolls extremely well when it encounters friction.
Both balls have exceptional carry, but the 400 overall seems to be a little more "user friendly".......... whatever that means. I'd be interested in throwing both side by side but if I had to pick one of the two, I'd go 400 A by Track
(I've got 2 DV8 balls-- original Marauder, Endless nightmare---- and had three "new" track balls; 508a (would have rolled better with longer drill angles, 716c, great OOB, altered surface and never got it back to normal, and my favorite, the 503t)