There are other things to keep in mind, "legroom" is such a vague phrase.
Are you speaking of foot room, as in, space on the floor/under the 1st row seats? Knee room, as in space between the 2nd row seat bottom cushion to the rear of the 1st row seat back? Hip room, space on the actual 2nd row seat bottom cushion allocated for each 2nd row passenger?
I find that the 2nd row in the X is much more comfortable than in the S. Easier ingress/egress, higher seating position, better bolstering. Overall, I feel that there's a general sense of roominess in the X second row than in the S second row.