Best bang for the buck now is Panasonic when you consider how great the black levels are. Even someone who's not a massive videophile per se could pick up a S1 on the cheap and be able to afford a professional calibration for less than one of the 'good' fully backlit LED LCDs. OTOH, one strong suit of the Pios is the incredible video processing under the hood. SD from a lowly Sat or Cable box can look *incredible* on their HDTVs IME and O.

Overall though beauty is in the eye of the beholder. A Panny might not always suit your taste or HT space. I like Sammy colors as well.

-Pedro