Either one will probably be fine. However, in doing all my research (when I was evaluating Sharp vs Samsung vs Sony LCDs) I found that the Sharp models all seem to have a heavy red push. In terms of skintones, it looks like everyone has a sunburn. The Samsung models had much more realistic color, similar to the quality you'd get from a Sony. Anyway, I think they're pretty comparable on technical features but the best recommendation I can give is for you to find a store where those 2 models are side-by-side. Reset the factory setting. Then stand there and stare at the 2 screens, for as long as you want. You'll decide which one is right for you.
I've narrowed my selection down to the following 2 TV's. Both are approx the same price at BestBuy but are considerably less on TigerDirect or other sites. Both 1080p, 120Hz yada yada..
This tv will get a lot of HD Sports - and PS3 use.
Please advise on which one is best.