This Drum machine is real vintage... I wouldn't compare to any 16bits MPCs, but if I have to with 12bits samplers like S900, SPs & MPC60...
To my mind, in this area (440 cames out in 1986), engineers and comp. were on a "musical creating search", as much as sales... They would produce a finished tool with deep features... when others corps. starts to do money by selling in option something that should come "outtadibox"!!!
the.....Studio+ Options
The way of thinking "Pro" tools was way different from today and our MPCs!
Despite all this the 440 is ttoooo expansive nowaday!!!
Its seems to be a great tool, that looks like allow you to go way deeper (for sampling edition) than i.e an S900/950, SP12/1200 and probably MPC60...
I don't know about sounding, never own one, so I can't say if it's "BETTER" than an MPC

! But it should be nice to try one add to my set-up!
Peace!