AHA!
From that article:
"
Let’s say you have a 50-inch TV that has a resolution of 1280 by 768 and the vertical height of the display is 24.5 inches. To get the viewing distance, divide the height (24.5-inches) by 768, and then multiply by 3,400. For this example we get a viewing distance of 108.8 inches. So, for that 50-inch, 768p resolution TV, we should sit about 9 feet away. Sit farther than that, though, and we won’t resolve the detail. Sit 9 feet away from the 1080p display and it won’t look any better than the 768p display."
Nick, I hope you won't take the following as criticism for that is
not how it is meant. I'm grateful for you bringing this whole thing up. I'm learning stuff here.
I see where Nick was confused, or at least confused me. The example above shows that if you're sitting the optimal distance from 768p set (e.g. 9'), then at that distance, a 1080p set won't look any better. BUT, if you move to the optimal distance for a 1080p set (77.13" = 6.43'), a 768p set should look worse than the 1080p set.
The point is, if you're locked into sitting a specific distance from your HDTV, there is no need to spend the money for an HDTV with a resolution greater than what is optimal for that distance.
I have owned two HDTVs, a 43"/720p set, and now a 56"/1080p set. According to the formula above, the optimal distances for these sets is 43"/720 TV is 8.3', and 7.2' for the 56"/1080p TV. Interestingly, I have been sitting between 7 and 8 feet from both. Pure dumb luck I assure you.
Equally interesting is that if you compare the formula in the article Nick provided to the formula in the article I provided, for a 56"/1080p set, one recommends a viewing distance of 7.2', and the other 11.43'.
I'm so glad there is agreement on this issue.