Where were you viewing these two sets? Was the source the same? Were they calibrated properly? I've seen my Panny in stores on display and even after making picture adjustments I could never get it to look any where near as good as the one in my den which is hooked up to a DTV DVR and a top end BD player, all of which by the way are tuned properly. I'm not saying that the Sammy is going to give you the same PQ as the 50'' Panny, which is a more expensive set with a better panel, but with both sets properly calibrated using a good signal source, under the right lighting conditions the differences would probably be less startling.