I had the 100Hz 40" Samsung M73 for a week. I ended up sending it back for the broken speakers it had. I've now got the F71. I think the samsung tech is based on image interpolation not black frame insertion like some.
Anyways, it was the 100hz option that turned me off the M73, I was testing the option with HD StarWars TFM and it had this strange unnerving effect of lifting the chacacters out of the action and undoing the sterling work that ILM had done in integrating their characters into their CGI. I also noticed that an ariel on a fast moving ship as it flew past was replicated 3 times as the image processor failed to resolve its true location. I also saw plenty of what looked like macro blocking on fast panning scenes that just wasn't there when the option was turned off. Switching the 100Hz option off made everything look fine again. Football also had a strange effect as the ball was passed upfield, the ball appeared to elongate along it's direction of travel by about double.
These effect was in most TV progs, just easier to spot in HD
Now here's the real acid test, My girlfriend came through at one point and asked me *** was wrong with the movie
All in all I think that the 100Hz tech is a great concept, but that at the moment the hardware and subsequent software is not up to the task at the moment. Something to think about again in 3-4 years, for the time being I'm happier with the 1080p resolution of my replacement set.