120.00 is a pretty good price. Let me see if I can find some objective data to compare them. Off the top of my head, the shiva is a couple of dB more effecient, has a lower Fs, and can handle close to 2 times the power. So real world, you could expect potentially 5-6 dB more output of the Shiva. I'll look up the specs in a minute. If I had a choice, I would take the Shiva at even a slightly higher price than the JL.
BRB with more data.