Same here, I have a 50" Elite 768p plasma and a 40" Samsung 1080p LCD. I'll take the plasma any day of the week for better black level, better colors, smoother motion, and better off-axis viewing. Also, you really don't need 1080p in the 40" or so range as you'll never be able to pick up on the difference unless you're sitting about 2 feet away from it. Don't buy into the marketing hype.