I am thinking about buying stock in S&W. I really like the M&P. Having said that, I really like the Steyr other than the goofy sights. They are cheap but the mags are costy. I have seen both the P99 and the MA1 in IDPA competition to be reliable. 40 is expensive to shoot and in my opinion not worth the extra money over the 9mm. It is all about location, location, location. Which can you get the best deal on? How many mags can you get? Who can get you a holster and carrier? I could do the Steyr myself as it really fits my hand. Have you looked at the S&W Sigma? Very good bargain and if you must, it comes in 40 as well!