I was checking this tv at Best Buy and I must say its a big improvement over last years model. I don't know who is supplying panels for Sony this year, but the viewing angles on the display unit where very wide. I mean panasonic-like viewing angles. Compared to the 32BX420 that was on the side, this TV has waaay better viewing angles. I was also checking how it handled SD tv and I must say it was pretty good. There was a channel in HD(720) and the same channel in SD (480i), and the difference was that SD looked a little blurry compared to HD feed but picture was very good. Soundwise, this year models have better speakers then last year. There was also a Samsung LN32D450 on the other side and the picture quality on this TV was a little better, and the Sony has better viewing angle too. Oh and this TV has analog audio out too for anyone interested. Anyways, between the BX320 and 420, there's not much difference except 1080P . I would pick the 320 because I cant justify paying the extra for just 1080p and to my eyes it looks better in 720p and SD. Hope this help someone in any way.
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3/5/11 at 1:44pm