The smaller Samsung sets use an inferior panel according to sources on AVS.

I just got back from looking at 55" flat panels and the LED and new Plasmas all look incredible. I really didn't see much wrong with any TV from any of the big name manufacturers, this is a good time to be buying a TV I think.

Jason
M80 v2
VP160 v3
QS8 v2
PB13 Ultra
Denon 3808
Samsung 85" Q70