I have never been able to get this question fully answered.... When you look at the specs of some RPTVs and the native resolutions they support they usually list 480p and 1080i. Some, including Hitachis, list 540p and 1080i.
I used to beleive that 540p TVs would have better resolution than 480p TVs. However, I was also told that all HDTVs can display 540p natively if they can display 1080i.
In short, if 480p TVs can display 540p natively then it doesn't matter. If 480p TVs can not you should think of going with a 540p for the improved resolution that HTPCs can display.
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