I've had good luck (and lots of comfort) with Shimano WR60 shoes. They work well with my Speedplay X1s, have CF soles and are very comfortable (I wear size 38). Only 'downside' is that the internal pad is your basic flat sheet of material so I bought cycling insoles (Specialized BG footbeds). They are a little wider than my SIDI Zephyrs in the toe box, feel plenty stiff and are well made. I think the upper end Shimano shoes are way underrated and they are a great buy. My new Zephyrs are gathering dust...
Tzvia- rollin' slow...
Specialized Ruby Expert/mens Bontrager Inform RXL
Specialized SWorks Safire/mens Bontrager Inform RL
Giant Anthem-W XT-XTR/mens Bontrager Inform RXL
Fuji Newest 3 commuter/mens Bontrager Inform RL
Novara E.T.A commuter/mens Bontrager Inform RL