I’m an owner of a Philips 9040 aid, and although late to the party I feel I can answer this question from some research I’ve done:
Philips 9040 and Oticon Real 1 are indeed comparable, in the same way that the Bernafon Alpha XT 9 is comparable to the Oticon Real 1…
That’s because the 9040 is a rebadged Alpha XT 9. I mean if you look into it they are identical products - down to the appearance, technology (albeit with different wording), options available for each feature, rebadged Android app, rebadged programming software, and even renamed proprietary fitting rationales available. It must be a straight rebadge, because as others have noted no R&D time was devoted to the Philips product by Demant.
So if you are considering Oticon then there’s not really a huge difference to the Philips, but there certainly are some (bit like an Audi and a VW I guess that share a lot of underlying technology). Which may be important - particularly if you want access to the VAC+ rationale (which a lot of people seem to like), or even the ability to have a different rationale per user-selectable mode.
But if you’d consider Bernafon aids to be ideal for your needs and want to save some money, then may as well just go to Costco instead and save some $$.