55". But keep in mind, mine is the ET60 and not the E60. I'm still not entirely sure what the exact difference is other than the 720 backlighting while the "E" has the 240.
Perhaps there is some "black crush", but I'm still not entirely sure what that is. Everything seems pretty defined in darker scenes. I have never watched any movies on this tv nor played video games, so I have no reference for those.
When I first used the setting from lcdtvbuying, I accidentally used their E60 settings. It looked nice, but it was off a bit. Retooled with the correct settings and much better. Still could probably use a few adjustments here and there, but I'm starting to think some of it is just based on broadcast differences.
My choice in using dark is purely based on what my eyes like. It may not be the professional choice, but their not watching my tv everyday.
The ET60 also has an IPS panel, which is better. I am debating between the TC-L55ET60 and TC-L58E60 which are about the same price now at my BB. My wife wants as big a screen as we can get, and the image size of a 58 is noticeably larger than a 55". I read that the IPS panel is better for horizontal viewing angle, but since this will be for our bedroom, we will be looking pretty much straight on to the screen so horizontal viewing angle is not an issue.