Polk S vs R Series for Left and right speakers

Like mentioned in my first post I am about to build my first Polk home theater set. I will follow the recommendation I got to build the system gradually. I will start with a AVR and 2 left and right speakers.

I will get a marantz cinema 60 for 899 Euro (black friday deal) and for the rest budget of 1601 Euro ( the full budget was 2500 euro) I want to get a left and right speaker and in case some money is left a subwoofer or a center channel speaker.

Would you consider the center channel speaker as the more important upgrade or the sub.

But now to the question in the subject line. Would the S or the R Series make a better entry level left and right speaker. The main purpose of the is going to movies and games. No listening to music.

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