i hate to say sandvik is a better steel than any other. with respect to x, yeah, with respect to y, no. i like it because it preforms it's cheap. i've never done a 100 cut side by side with two knives of identical geometry in 12c27 and 440c on cardboard, hemp, carpet, and oak. i hate to admit but steel is steel and unless it really sucks, it hardly makes a difference in a small knife after 440a. even that isn't bad in the right configuration.

after that disclaimer, i'd say 12c27 and 13c26 hold a better edge than 440c.