The best deal for wheels right now is this (DT Swiss RR1.2 / Formula)...

http://www.bicyclewheelwarehouse.com...&productId=195

If you want, you can get them to build with Sapim CX-Ray spokes and stay within your $400 budget, and they may be able to build it with a road front hub (but you'll have to give them a call to check).

I have a set of cheaper BWW wheels (Mavic CXP22 / Formula) that have proven to be bombproof. I would not hesitate to purchase from them again.