I assume when you ask what's best for gaming, you mean what has the least input lag.
Response time reported by refresh rates is very misleading. It refers to the pixel response time, not the time it takes for a signal to go from input -> screen. This is the difference between input lag and response time.
Plasmas have a good reputation of low input lag, but it's not an absolute rule.
What slows TV's down is the amount of processing they do on the image. Any random plasma could be doing slower processing than any random LED/LCD.
One of the absolute fastest televisions with respect to response time is the Sony W802A. It's the fastest screen that isn't a computer monitor on this database
at 17ms. And you can typically find it for about $1500 for the 55" version
Here's an article from Cnet that discusses input lag a little bit more. They give heavy praise to the Sony W802A.
I have it personally since I play a lot of rhythm games and it's fabulous. I hooked up Stepmania to it from my laptop with a cobalt flux metal dance pad and got a AAA score on a Heavy song right off the bat with no global offset settings changed.
Short version: Looking for a high "Hz" isn't a good way to find a fast TV. It's a very misleading number, especially when it's adding in extra frames through software rather than a "native" refresh rate (the Samsung is most likely doing this). Even if it were native you really need to reference a database like the one I linked above that has done "input lag" or "display lag" testing to see how much the video processing they're doing is slowing down the display.