I was actually looking at this unit...
I picked up this http://www.bestbuy.com/site/Westinghouse+-+40%26%2334%3B+Class+(40%26%2334%3B+Diag.)+-+LED+-+1080p+-+120Hz+-+HDTV/5290913.p?id=1218703261042&skuId=5290913
TV today to replace 4 year old Dynex 40" that started to get some burn in marks in the upper right hand side.
Was kind of restrained on time and grabbed the Westinghouse one. Got it home and I'm very disappointed in it . I can't get it to calibrate correctly, either too dark, or too washed out no good inbetween. Also seems the audio out has some issues. At first was getting static from anything I used my receiver to output from. I've got the static to go away but I have to have the volume almost maxed to get it to any level that you can hear decently. When my old TV I had the volume at like 12 for decent sound level's.
I'm returning the Westinghouse tommorow and I need to figure out something else to get. in the 40-42" range as I'm using an old TV stand and am limited on the size. (luckily LCD and LED's are thinner then what they had been 4 years ago.)