To me and my wife it is hard to tell the difference. The samsung seems to have slightly brighter picture (not more accurate but does seem brighter which we like) from what i hear the panny has deeper black but I couldn't tell much a difference. To be honest the panny blacks looked more gray. Possibly that was the setting?

Just go with the set that your eyes are telling you to take. You're the one who'll be paying for it and watching it for some time :cool:

The Panny blacks looked less deep because they don't use a tinted filter like Samsung does. At your home without the lights blasting on the screen the Panasonic blacks will be deeper.