There's really no difference between the 540 and 550 as I understand it. Same panel and processing. I just think they have slightly different model numbers depending on the retailer. Otherwise they should be identical.
I agree - I don't think they'll be able to find a better valued set for the price they'll pay. The could find a better set for more money but, IMHO, unless you are a discriminating viewer I would bet it would be hard for the majority of buyers to visibly discern the differences between the top-of-the-line plasma and your middle tier. I think the LG PK550 does a great job of delivering a very good picture for the price you pay.
Bryan
