Well it would depend largely on how much you game and how much you watch movies and sports.
To be honest if you are trying to compare the Panny against an LCD you should probably look at the Sony 40W4000 which seems to be rated slightly higher than the Samsung especially when it comes to 'colour management and gaming response'. The Sony is criticised for not being able to achieve D65 plus has no film mode deinterlacing for SD content. You should also look at the Toshiba 40ZF355D which is well reviewed.
That said even if gaming is your primary concern, take this from the HDTVTest review of the PZ80:
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The combination of LCD-trouncing blacks, LCD-equalling brightness, almost blur-free motion handling and full high definition screen resolution brought Gran Turismo 5: Prologue to gloriously photorealistic 1080p fruition on the Panasonic TH42PZ80 plasma television. Input lag was non-existent, either measured objectively or assessed subjectively as we hugged the racing lines on the tracks.
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