When my 110s gave up I went for a pair of Shimano AM31s, just because Eighteen had them going cheap, not because I’d been unhappy with the 110s, and I guess because having used no spd shoes other than Specialized for several years thought I may as well try another brand.
I’ve got no complaints with the quality or design of the AM31s, they are very similiar (apart from the lack of strap at the very top because they have three rather than four straps) but I found the fit to be slightly narrower across the ball of the foot, which took a while to get used to.
If I was to replace them I’d go back to Specialized. Unless of course Nike reintroduce the PoohBahs with a sole that doesn’t break, but that’s another topic…