My son and his family got one of these for Christmas from my wife and I. I started with the settings found over in the CNET review. Even though it was on the 26 inch model, it is a good starting point.
I have since calibrated it using its service menu. A bit different in that you there are no controls for the low end, just CENTER and GAIN(high end of scale) for the RGB. Still smoothed out pretty good in grayscale from what it came from the factory with.
The backlight is always set too high from the factory!
I also recommend that you set any sources to this TV at 720P, and set the format to FULL for all content.
Here's the CNET settings:
--Picture menu
Picture mode: Cinema
Backlight: +52
Contrast: +90
Brightness: +55
Color: +39
Tint: 0
Sharpness: 0
Color temp: Warm
Color mgmnt.: Off
A.I. picture.: Off
Video NR: Off
Zoom adjustments: [grayed out]
PC adjustments: [grayed out]
-Advanced picture submenu
Color matrix: HD [grayed out]
MPEG NR: Off
Black level: Light
H size: Size 1 [grayed out]
Here's the before and after cal with an i1Pro.
Grayscale before:
Grayscale after:
Gamut Before:
Gamut After: Still needs some work, though not many adjustments in the service menus.