Sharp Aquos LC37D40U 37-Inch LCD HDTV with Integrated ATSC Tuner
What I have learned through much research
Summary: Forget about the advertisement. What I have learned through my own research and years of experience in the semi-conductor industry has boiled down to this: the difference is LCD making methodology is by far the most significant cause to the LCD picture performance.   Sharp's LCD making method is TFT, Sony (the much hyped Bravia line) and Samsung use S-PVA. Hitachi, LG/Philips, Syntax, Dell, Westinghouse and others use S-IPS.   Based on the testing results, S-IPS (Super In-Plane Switching) is simply the best overall choice. TFT has absolutely been outclassed by S-IPS  in viewing angels, response time and black levels.  S-IPS is the technology originally developed by Hitachi and later licensed to LG/Philips, Zenith, Syntax and some others.  Having spent years in the semi-conductor industry and traveled to Asia more often to Boston, I understand the S-IPS pretty well.  I thought it is just a matter of finding one set and make a quick side-by-side comparison.   I looked at both LG and Syntax LCDs. Both have slightly better viewing angles than the Sharp LCD, which  and noticeably better handling of fast motion objects esp. around the image edges at a high speed. I could still detect easily the blurry moving edges of high-speed objects on Sharp LC-37D40U. But my frustration started with the black levels on LG and Syntax, which are disappointing to say the least and did not fare better than the Sharp LC-37D40U. The Syntax one is horrible in terms of displaying the low gray scales (conventionally called black levels). I could not see the subtle details in any dark objects such the textures of dark clothing and shadows of trees.  All I see is this fuzzy darkness.   LG one is, on the other hand,  so much over the top. The pictures are so hard and feel like they are \\"screaming\\" at you. It does not have the color naturalism and the human skin tone is way off (the red push on human faces is unbearable).  I finally turned to a friend in the TV business, who told me to look at the S-IPS originator, Hitachi.  After doing some reading on their site, I was very much into Hitachi's Director Series' 32HDLX51 due to its AS-IPS (Advanced Super In-Plane Switching), cream of the crop, but I need a bigger size than 32\\".   I decided to go for the 37HDL52. It took some time to locate one in a local shop (but I bought on-line, why not?)  as it is not sold in any national chain stores like Best Buy or Circuit City. 37HDL52 beats this Sharp 37 incher hands down in all aspects of picture performance the way S-IPS should top TFT.  But what really helps me close the deal is its ability to display black levels. I challenge any serious buyer to find a LCD which can render better black levels than this Hitachi line of LCD. I have not found one. On a side note, I believe Hitachi made a stupid mistake to license its technology to these companies who have failed to fully capitalize the full strength of S-IPS.  Last but not least, what bothers me quite a bit are the key specs from Sharp such as 1200:1 contrast ratio and 176 degree viewing angles. Well, they are not even close to my naked eyes. It, at best,  has a 120 degree viewing angle esp. on color shift.