I have both an FL 8x32 and an FL 7x42.
The 7x42 is clearly the one with the most amazing view: stable, wide view, with incredible transparancy and brightness, especially in low light, but e.g.also in the woods. I can't imagine selling them. Their only negative points is their sweet spot is not huge and they don't have the same 'pop' or so that e.g.a Habicht can give in good light (because of non-flat transmission curve?).
Obviously, they are bigger than the 8x32... But still not heavy for a 42mm set, and considerably shorter than the 8x or 10x or most recent alpha's (SF, NL, ...).
The 8x32 don't give me that same "wow" and I'm still sometimes puzzled about them (some lack of contrast?), but their view is that impressively free of CA, glare etc. that they are tremendously reliable, more than many other binoculars. And obviously smaller and thus I take them more quickly on more casual walks. Their a bit chubby relatively to their length,but much shorter than e.g. recent alpha's like 32mm SF or NL, and I quite like their handling, actually, and their feeling of being reliable (optically and mechanically).
The 7x42 also clearly does have a better/easier viewing comfort, but, for me, purely because of the larger exit pupil, I think. (I don't wear glasses, thus the eye relief is fine on both for me.) I do notice it both during extended viewing as well as just when bringing them to my eyes. It's one of the reasons I like them.
Maybe there is a difference in diameter of the eyecups, but I don't know: I have never noticed or bothered about it, and thus never measured/compared it. I could measure/compare if you would like it. (In comparison: the Habicht, or 8x25 binoculars do have considerably smaller eyecups.)
Feel free to ask if you have any more questions! (I'm no expert though and have no real field experience with any of the NL, SF, HT, SFL... I hope one day I will
. Only with the UV, FL, Habicht, and a small number of compacts or non-alpha's.)