I was just reading the CNET review of the ES8000 and they confirmed it is a 240hz TV, so if it has the same refresh rate description as the ES7100 I guess they would both be 240hz.
CNET about the ES8000 refresh rate: "Samsung doesn't include mention of the panel refresh rate in its specifications, but I asked and was told it has a 240Hz panel. The company's Clear Motion Rate specification, new for this year, supposedly includes refresh rate among its calculations, along with video processing and backlight scanning. For what it's worth -- not much, as far as I'm concerned -- the ES8000's CMR is said to be 960."
However, I still wonder why they include backlight scanning in the 240hz description. If you read the following from HD Guru, backlight scanning is a way to bump the refresh rate specs without actually building in the technology into the TV. http://hdguru.com/beware-of-phony-lcd-hdtv-refresh-rates/7726/#more-7726
Quote from HD Guru: "For example, a 240 SPS television likely has a 120 Hz refresh, but adds a “black frame insertion” feature that flashes the backlight in a way to justify calling the TV “240.”
This is why I have been thinking that the ES7100 is actually a true 120hz TV.
However, all that matters to me is I think the refresh rate is good enough to deal with motion without being distracting or creating the soap opera effect.