The L4360 and ET-M3140 share automatic duplex printing, USB. Their confirmed differences are set out below.
L4360 prints in colour, while ET-M3140 is listed as monochrome; ET-M3140 supports an automatic document feeder; L4360 explicitly does not; ET-M3140 supports fax; L4360 explicitly does not; Black ISO print speed is 20 versus 15 ipm for ET-M3140 and L4360, respectively; L4360 supports Wi-Fi connectivity; ET-M3140 explicitly does not.
The L4360 may suit a need for colour printing, while the ET-M3140 may suit someone prioritising feeding multiple pages for scanning. Consider the actual functions, throughput, and paper format required. An entry supplied for just one model is insufficient to conclude that the other lacks the feature.