I'd think twice about buying Samsung. I'm in a customer service nightmare with them right now. They've offered me a refund for my monitor, but they never sent the envelope with postage in it and they never (the whole time I've been working with them) return my phone calls.
Googling around, this type of warranty service from Samsung isn't uncommon. Can you imagine spending over $1000 on a computer monitor only for it to be faulty and get the kind of service these people are getting?
http://www.amazon.com/o/ASIN/B000NB7S0G
Deals abound on Sony TV's right now. They are closing their quarter at the end of March, and of course with the economy, numbers are bad and they're trying to move product. That coupled with Sony having just released new TV's too, the old models are going at great prices. HDGuru basically advises to buy older models:
http://hdguru.com/2009-hdtvs-shippi...-exclusive-new-information-on-sony-2009s/389/
My Dad actually bought a Sony 32XBR6 at Brandsmart today for $600. A month ago, he would have easily paid $800.
Plus, if you don't have a Sony Visa Card, you can sign up for one and get $200 off a purchase at sonystyle.com. Not the greatest prices on sonystyle, but with $200 off, you can get a 32S5100 (the one that replaces the 32XBR6) for $600 also.
I don't know how the prices of the 40" are. I haven't been following those.
DISCLAIMER: I hate Samsung and will do anything to steer business away from them. In my customer service nightmare it's apparent that if I'm going to take it further I need to file a small claims court case. I know how, it's not hard, it's just a pain in the ass. But, everything I've said above is true. Have not lied.