I researched LCD's till my mind felt like scrambled eggs. I assume, like most other people, the decision came down to Sony or Samsung. I wanted to spend around $1500 for a 46 inch. After much deliberation and physically checking out the TV's at Best Buy, i went with the Sony for the following reasons:
Picture: The Sony screen is less reflective than the Samsung, providing a picture that i feel is easier on the eyes. The Sony also has very deep blacks, which makes the image look fantastic. I have to say that i also think the Samsung has a great picture, i just prefer Sony's.
Sound: The Samsung down firing speakers sound terrible and muffled, and although many people will hook their TV's up to a sound system, this bugged me. The Sony built in speakers sound great.
Remote: The Samsung remote is an eyesore, and not easy to use. The Sony remote on the other hand looks slick, is simple to use, and fits properly in my hand.
Both companies make great products, it's really just a matter of personal taste. Mine happened to lean toward Sony.
I'm glad I got a Sony, and they usually run a bit cheaper than samsungs for quality