Overall, 40 hrs into ownership of the RS40 (having upgraded from a PRO FPJ-1 / RS2), I'm quite pleased with the unit, and especially the 3D performance.
On most material, I notice no ghosting 95+% of the time. One of the best 3D presentations I've seen thus far is Legend of the Guardians, which excels in depth/layering, if not in pop-out effects. Ghosting-wise, this is the best of the 4 or 5 discs I've seen, with perceptible cross-talk limited to 15 seconds of text/titles at the beginning of the movie (still there after the obligatory 20 min warm-up process). By the way, I thought the credits at the end were exceptional, utilizing 3D to effectively convey backlit objects and casting shadows onto a canvas textured screen..very impressive indeed.
However, one of the worst offenders in the ghosting category is to be found on the same disc in the looney tunes roadrunner short. I can still watch it, but frankly would not be happy with the RS-40 if this was representative of typical 3D performance. Thankfully (judging from other discs I've viewed), this appears to be very much of an exception.
I've noticed others commenting about the RS40 being prone to ghosting with 'orange' shades, and I'm inclined to believe there's some truth to that insofar as the entire road runner short is set in the typical southwestern desert, and saturated in every shade between beige (sand) and brick (rocks, boulders), which, of course, includes the 'problematic' orange region. I found this material to be significantly more distracting than, say, Despicable Me, although that may be due to the fact that ghosting was omnipresent in the road runner short, whilst being largely restricted to the menu, and select scenes in Despicable Me.
Has anyone else noticed the same?