These 2 Hoover upright vacuum cleaners are similar, such as featuring motorized brushroll with shutoff and automatic height adjustment.
The distinct difference I can find is the design of the hose. It makes using the tools different.
The Hoover Air Steerable UH72400 hose and grip handle are connected together to make up the Hose/Handle assembly part, no matter how you use the vacuum – with the nozzle or using the wand/tools, the hose and handle are connected together. This does not require you to bend down to remove the hose from the vacuum bottom to use the wand/tools.
As for the Hoover Air Lite UH72460, its hose does not connect to the grip handle while using the nozzle to vacuum floor, and when you want to use the tools, you have to bend down to detach the hose from the nozzle.
So, as for vacuuming with tools, the Air Steerable UH72400 should be more convenient.
Some tiny differences are the weight and the nozzle width.
The UH72400 weighs 13.0 pounds whereas the UH72460 weighs 12.7 pounds.
The UH72400 has a nozzle width of 12.5 inches versus 12.0 inches on the UH72460.
There is also price difference. List price of the UH72400 is $189.99 whereas the UH72460 is $149.99, at hoover.com on February 5, 2017.
Apart from the above things, they are similar.
They are backed by a 5 year limited warranty.
30 ft. power cord.
Reusable, rinsable filter and HEPA filtration.
Bagless and bottom-release dust cup.
WindTunnel 3 Technology lifts and removes embedded dirt.
14 ft. above floor reach.
11 Amps motor.
If you know other difference between Hoover Air Lite UH72460 and Hoover Air Steerable UH72400, please share below.