Thanks for the responses everyone, right now a couple of the sets we are looking at are the Toshiba 46XF550U, Samsung LN46A750, and the Samsung LN46A650 these are sets we've been able to get pretty great deals on.
I think he's decided to go with 120Hz which is probably what I would of done ( we both hate looking back and wondering) ;\)

A computer once beat me at chess, but it was no match for me at kick boxing.