Philips 32" Pixel Plus 2 LCD TV 32PF9996 or The Sharp Aquos LC32G4U. Sounds like no one has or has seen a 32PF9996, from my research but it claiming 2 tuner PIP + response times of less then 15ms
Sharp Aquos LC32G4U Sharps always been strong seller here No real complaints, I've heard nothing but good stuff on all forums
I would say sharp and I kinda like my philips lcd, sharp has a lock on the lcd market that's what they do most so they probably are doing it a bit better
here is a great review site for a number of home theater products and there is a new review on a 32 in Philips LCD tv. This site is from the uk but they certainly cover a lot of products