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Total noob here, but I was literally just at the tackle shop looking at these two reels.
Buddha, for your question, I don't know the rated line capacities, but from looking at them side by side, I would say they're probably close to equal. The Abu is much smaller, lower profile, but it has a wider spool, where the Daiwa has a narrower one but a larger cavity/cage/frame/whatever you call it.
Both look to be nice as far as build quality, aluminum frames, etc, but again, total noob so take it with a grain of salt.
The 300 looked to be a little small compared to the Abu, and esp. next to the 400. But I didn't look very closely at the 300.
Hope that helps.
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