I was under the impression that a higher refresh rate helps to negate the relatively slow speed of LCD pixels, which can result in some pretty serious ghosting when viewing 3D. DLP micro display technology can get away with near perfect 3D at 120hz.
If it has to be a flat panel, I would go with the higher refresh rate combined with the largest size comfortable to your pocketbook.
Anything less, will lead to doubt and regret.
"Someone ever tries to kill you, you try to kill 'em right back!"
- Malcolm Reynolds, Capt. "Serenity" -