The question he asks...."looking for concrete evidence" is actually not practical. There are no studies to actually define best TV. There are alot of marketing materials floating around claiming to be the best. But, you can't come up with "concrete" evidence that one tv is better than another when components and price point are similar. I won the 40inch 525u LCD. Pretty good TV. Nice color, decent picture.....Could I find something better??? Always. So, stop looking for someone else to give you the go ahead on what tv to buy. Go out and buy what you like, try it, if you don't like it...take it back buy another one.