There are two areas in which there's no comparing the two devices. And since each might itself be a deal-breaker for some people if absent, we'll cover them first. The Galaxy S5 features an "ingress protection" rating of IP67. That means that it's completely impervious to dust and can be sprayed with water from any direction for three minutes without incurring damage. Protection from the elements is critical, of course, but if vibrant sound takes precedence, then you'd be hard-pressed to find any better than the large, front-firing stereo speakers of the HTC One.
Speakers Vs. Ingress