Simple question - no idea about the answer..(disregarding price) Viewing distance about 8 feet. Sky + and 360 main usage. The main reason i'd go for the 32" is for the 100hz screen. Obviously the 37" screen size is tempting but will the SD PQ be lacking in comparison to the 32"? Also i might be getting a V+ Box ... so that might help. Choices choices... This is tricky for me... currently using a 28" Sony CRT so i have no point of reference. Anyone have any thoughts? People with the Panny 32" 100hz care to share whether it makes a difference? thanks in advance !