kraigster... I'm very curious... does the P99C feel as soft as the M&P 40C when shooting? How does it feel compared to your Glock 23?
Personally, I only shoot 180 gr. in my forties because I subscribe to the "heavy-for-caliber" school of thought in defense ammo choices and, fortunately, find 180 gr. in forty to be quite comfortable to shoot (not "snappy")... much nicer than most 165's which I find to be a bit unpleasantly snappy.
Don, felt recoil is subjective but in my opinion, I find the comfort level to be comparable between the Walter and the M&P. I have fired both 165 and 180 grain bullets out of the Walther - reloads and factory and find both to be manageable. Again, subjective but I find the Walther feels a bit more solid but I guess the thing that really impresses me, is the "synergy" between the various parts: The mag release has what I consider to be ideal tension although its placement takes some getting used to. All in all, this is a gun that has been around for a while, was critically tested before introduction, and to the best of my knowledge, there are no systemic/repetitive issues with any one part or parts.
Compared to the Glock 27, the P99 compact has far better ergonomics (I have the small grip panel installed) and the DA/SA AS trigger does (all things being equal) add an extra element of safety though I am a firm believer that you keep your finger off the trigger until you are ready to fire. Nevertheless as we all know, "stuff" happens.
I like the P99c so much, I am seriously thinking of getting a full size now in 9mm.