I just purchased a 26HL66 and the speakers can really surprise you. Much louder than TV's I have been used too. I have digital music channels in the clear and I was cranking the volume pretty loud. I have the TV in my bedroom on a dresser, and my bedroom is smaller (about 12' x 15'). I've noticed it doesn't distort at high volumes either and the half mute feature it awesome.
Based on what I've seen, everything on the REGZA line is better than the standard series of any lcd tv. Again, it's all based on preference.