I have one and love it. I purchased it prematurely for my current viewing situation as my face is exactly 9' from the screen. It's still viewable at this distance, but I'm house hunting now and know the new house WILL have a bigger HT area. The 540P upconvert makes DVD's look better than 480P from a progressive scan player. There are some slight motion artifacts on items in the background on a fast moving scene. The local channels in my area on Time Warner are bad on direct view, so I can't comment fairly on that. I'm running the cable box into the S-video port and one local channel is unwatchable (wide virtical zig zag lines), the others are passable. I called my rep today as I heard this model has had trouble with the S-Video ports, but he wasn't in. I'll keep you posted on that one.
Otherwise, what specifically would you like me to comment on? I do love the set and WOULD buy it again.