This thread will turn very opinionated..... don't be biased.
To be honest, a Blu-Ray movie/HDMI source component on a 32" 720p HDTV
is minuscule in quality difference to a Full 1080p HDTV.
As important as specs are to a consumer, it's equally as important to
make sure you get a brand that you can trust with a good reputation.
Resolution?
Don't think I frown upon a 32" 1080p TV, it's clearly a better solution...
It just boils down to how much money you're really willing to spend.
Hz Rating?
The 60 vs 120 vs 240 Hz discussion - It's so controversial, really.
As it is, you won't be viewing much on TV that will really make 240Hz stand out
over a 120Hz TV...... 60Hz? Not bad quality, obviously. You just don't get that
realistic depth perception as if you were actually standing there watching it happen.
Brands?
Again, this can get very opinionated... but it's clear Samsung sweeps way like
it's nobody's business. Then you've got your Sony, LG, Sharp, Panasonic, Pioneer's...
I'll never knock Vizio as they're a great "Bang-for-the-buck" TV.
(Kind of like buying a Scion) - Nice, reliable, well equipped, but just
not quite built like a Lexus.
If you're looking for a reputable, low-priced but popular TV...
Look for brands like Insignia (found at Best Buy), Vizio (Wal-Mart), Dynex, RCA, Phillips, etc.
I've had the opportunity to sell these under the roof of
the biggest electronics retailer in the nation for 4 years,
and now happily cater to the leadership team watching the success.
Good luck on your search...
Jeff