Comparing these two models from the same line I can say that Q70R loses in channel quantity and power. Here we have 3.1.2 vs 5.1, and 330W vs 360W. The acoustic beam function is based on a tuned resonating tube that directs sounds to the side and up to the ceiling. There are also three forward speakers, i.e. dialogs are reproduced by the center own speaker. When all these speakers are combined with a subwoofer, you get a multi-channel object sound. The HW-Q70R supports Dolby Atmos and DTS:X in all variants except IMAX Enhanced DTS:X.
Overall, the Samsung HW-Q60R is functional, not flashy, but provides excellent acoustic performance with TV shows, movies, music and games. The three front speakers combine effectively with the side speakers to create a wide soundstage, while the subwoofer is effectively integrated and does all the hard work at a low level.
The Samsung HW-Q70R is better soundbar in this comparison - check Samsung HW-Q70R price.