I moved up to a 2004 H260 from a 2000 240 about 5 yrs ago and the difference was substantial. Larger sails, better stability, wheel steering was a nice addition, dual axle trailer cured a single axle weight problem, I've added a bow sprit and good sized gennaker for great light wind or off the wind performance and the list goes on.
My wife (and I) will say that the head is far more practical, the beds are far more comfortable, storage is more plentiful and the V-berth can be modified into a full sized bed for two guests....and that list goes on too.
I'd definitely do it again as our 240 was too tender and impractical for us. Not because it was WB but because it was just a much smaller boat than the 260. We love our 260 and I'd have a hard time finding a better fit for our use. Here's a pic of both boats side by side.
Mike and Kelli.