I'd seriously wait for the LE40M... models due out the end of this month - much better refresh rate and look much better too (styling wise) plus 10-bit colour... I didn't like the LE40R51B when I demoed it in Currys due to the motion blur so I reckon the new one's the answer to my wishes!
Have a look, at the English manual which is currently only listed on the Dutch site (as always with new Samsung models for some reason!):
I bought the LE40M71 and the 100Hz thing... it does not seams as advertised... it creats bluring arroud a moving object... the object looks nice, but you see lots of blurring arround it.
It seams to be a software that does thar and not a 100Hz feature so I will like to see Samsung upgrading that software that seams cheasy in DVD and TV(analog by air) the ones I tried.
If anyone has this TV please let me know your thoughts.