The D140 is a really nice guitar for the money, I've played a couple and have been impressed. Haven't played a D240 but that model has laminate back and sides, so doesn't fit with the all solid guitar you are looking for.
As for the YouTube video comparing two guitars, I don't think the message is that the sound of a guitar doesn't get better after $300...in fact Paul mentions that there are a lot of differences between the two guitars. Regardless though, you should take videos like that with a grain of salt. He was clearly sponsored by Orangewood to create that video and review their guitar, same with many other similar videos out there. If anyone tells you that $300 will get you anywhere close to the pinnacle of acoustic guitar sound, they're either lying or full of...well you know.
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