I have little to compare with but can give you the following info...
I've just spent a good whack on a 5.1 sound system from Sevenoaks and whilst there, the salesman told me that the Sammy has one of the best audio set ups of any of the current crop of LCDs. (He wasn't trying to sell it as I already had one).
From personal experience... when watching normal telly, I don't use the 5.1, just the telly speakers and I think they sound great.
I hope that helps
