Considering the S60 has no Game Mode (and presumably input lag is identical across all picture modes), the best settings for games, at least from a picture quality perspective, will be the same best settings for watching TV and movies. Of course, brightness and contrast will have to be adjusted according to the viewing environment and personal preference, but in terms of greyscale, color gamut, gamma, etc., the best settings will be identical or near identical across devices. Make sure the 360 and PS3 are set to 1080p output. Turn off display discovery on the 360. Turn pixel orbiter off.