C&C 121 VS Beneteau First 40.7
First of all I would not buy a new boat. I think they are poor values and you will have less trouble with a fully found boat in good condition with all of the systems tested.
Post this question again in say Yachtingnet or Cruising World General Messages to get the attention of Jeff H. Jeff is really on top of this stuff.
For a lot less money a C&C 40 will look really good and you will have a lot of money left over.