Although CNET did not review the Samsung UN40D5003, we can provide some basic information about it.
According to Samsung's Web site, this is a 40-inch LED-based LCD TV that measures 2 inches thick. The site mentions a "Clear Motion Rate of 120," which is Samsung's term for a 120Hz refresh rate (although Best Buy's Web site lists the refresh rate as 60Hz, which appears to be an error). In our experience there's no picture quality benefit to either feature.
That said, at $500 as of press time, the UN40D5003 has a very aggressive price point for an LED TV. It costs less than Samsung's non-LED 40-inch
Since we didn't review the UN40D5003, we can't speculate further on its picture quality.