CNET did not review the Samsung UNEH5300 series, but we did review a similar product, the UNEH6000 series.
According to Samsung's site, the main difference between the two is that the UNEH5300 has Samsung's Smart TV suite, whereas the UNEH6000 has a 120Hz refresh rate and slightly better picture quality specifications. Based on our review of the UNEH6000, however, we don't expect those improved specs to make much difference in the overall picture quality of the two TVs -- in other words, we expect the UNEH5300 and UNEH6000 to have roughly the same picture quality.
The main benefit imparted by a 120Hz refresh rate is the ability to introduce smoothing (dejudder) in the image. If you don't care about adding smoothing -- we think it creates a distasteful, artificial look -- then you'll probably be less interested in 120Hz. The EH6000's higher refresh rate also leads to an improvement in motion resolution, but this benefit is quite difficult for most viewers to discern. Note that Samsung's literature uses the term "Clear Motion Rate" instead of panel refresh rate, and assigns higher "CMR" numbers to each TV (240 for the EH6000 and 120 for the EH5300), but that's basically marketing bunk.
Speaking of bunk, the EH6000 also has a slightly better contrast ratio, but given its mediocre black-level performance, we don't expect the UNEH5300 to perform much worse. According to Samsung's specifications, the two TVs share largely identical picture quality characteristics otherwise.
Aside from picture quality, the UNEH5300 definitely has the edge in features. Samsung's Smart TV suite is among the most capable on the market. Check out our review of the PNE550 for a description -- the UNEH5300 has the same Smart features, including built-in Wi-Fi.
The 5300 also includes better connectivity than the 6000, in the form on one extra HDMI input (three total) and one extra USB port (two total).
The two series also offer different screen sizes. The UNEH5300 series includes a 32-inch size, whereas the UNEH6000 series offers larger 60- and 65-inch options.
Otherwise the two series of Samsung LED TVs are largely identical. For more information, check out the full review of the Samsung UNEH6000 series.