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The best answer I could give is based on looking at the specs. Of course, the true answer is very subjective and needs a side-by-side demo to get your preference. The CS400i is tuned to a lower frequency 40 hz - 26 khz. The S35 is 53 - 40 khz. This should result in better high reproduction. Think high hat, cymbals for music and s's and t's for voice. Also, based on the wattage the S35 recommends 20 watts input versus the 10 watts of the CS400i. This is recommendation for accurate reproduction. The other differences are asthetic.
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