S60 or S20 ? Which one first to upgrade a S40?

Hi all,
I bought a S40 recently which I found very good. It is powered from the factory power supply. I have tried to use a HDPLEX but I was not fully convinced as I found the result less dynamic.
Therefore I was considering options to upgrade the S40. I don’t have fund to two upgrades now, so which one is the most appropriate ? S60 first or S20 first.

The S40 is going through USB directly into a Goldmund Telos 590 all-in-box.

Thanks for your advices…

I would consider an S30 as the first upgrade.

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