The 5 year 100k mile warranty is indeed new, and it matches Brammo's warranty. Kudos to Brammo for stepping up to the plate first, and I'm very happy to see Zero matching them.
With the additional battery module, Zero is well beyond the onboard energy of the Empulse. 116 miles of combined riding vs 77 miles.
Zero still doesn't really have an equivalent to the Empulse R. They continue to make incremental improvements to the components: new dash looks very nice, better suspension and larger rear brake are all welcome.
The SR's motor has higher temperature magnets - so should suffer less from overheating than the 2013 Zeros - but it will still likely thermally throttle on a straight long before the Empulse.
Also, Zero hasn't improved their charging capabilities at all for 2014. 110V AC charging is similar of course - easier without the bulky L1 EVSE. Zero doesn't have a good solution for J1772 AC charging. And the CHAdeMO accessory is still available, but no less expensive.
With the price drop for the S bikes, gradual component improvements, and the big-motor Zero SR (think muscle car to Brammo's lower-power exotic), the 2014 Zero lineups are pretty strong against Brammo IMO. Especially in the primary electrics role of commuting: price, range, and convenience are all well-favored for Zero.
It'll be interesting to see with what, if anything, Brammo responds. I wouldn't be surprised to see a significant price drop, perhaps $2000, for the 2014 Empulse .. and perhaps bringing over some of the lessons learned from racing the TTX. Narrower rear wheel, transmission tweaks to reduce lash, slight weight drops, perhaps a low-drag fairing?