OK, my local Comet were open until 8 PM so I had a look this evening. According to past threads on these forums, Toshiba use certain letters on the back of their LCD TVs, next to the serial no. Apparently L stands for LG Display, A for AUO, C for CMO. All the other Toshiba sets in the shop such as the 37 and 42 inch AV, RV and XV had L on the back. However, this particular model had a K.
What does this mean? Well, I looked up another previous post on the old Toshiba XV series thread and one member posted that he had a 32XV505 made in Poland with the letter K on the back.
Official Toshiba Regza XV Series Thread - Page 82 - AVForums.com This turned out to be a Samsung/Sony panel. So is this a 40 inch S-PVA panel for £500? The spec. includes Resolution Plus, 4 HDMI and 1 USB port but no 100Hz processing - not bad for the price.
Also, it seemed that the viewing angle was quite decent, ditto for the Contrast although I only watched the store DVD. The stand does not swivel and is quite large and plasticky but that is to be expected I suppose. The Toshiba logo is in a plain finish and is not illuminated although the frame itself is a glossy, slightly greyish colour. An on/off power switch is mounted on the side in common with all current Toshiba models.