Hi Elin,
I'm not so sure abt the specs comparison, but i went to look at quite a few 32 inch LCD TVs at the BiG Store. Saw Philips, Panasonic, Toshiba, Thomson, Sony, Sharp, Pallidine, Akira, Amos and Samsung.
I find the tt the samsung picture quality looks pretty gd. Price-wise also quite ok. Quite value-for-money.
I personally find Sharp Aquos better tho. And cheaper too. Samsung wud b my 2nd choice. =)