CorranFox, I did a bit of research on the Insignia for you... Here's a post from waltchan over at the avsforum:
"The Insignia is Best Buy's own exclusive brand, and the 27" Insignias that you mentioned are made by Orion Electric Co. in Thailand. Orion is the maker of the low-cost Broksonic, Durabrand, Memorex, Orion, and Sansui brands. Orion also manufactures the entire CRT television lineup for Toshiba and some for Panasonic. The 27" Insignia may sound like a great deal, because it's like more than $75 cheaper than the Panasonic and Toshiba, and Panasonic and Toshiba 27" are also made by Orion. Hope this helps."
But as Staind204 points out, you should probably go with the Samsung, as it's really worth the money for the quality, and includes the HD tuner to boot.