100Hz lets the TV draw each picture more times per second - I've never seen the mere presence of 100Hz capability as a cause for recommendation over a set without this facility, and there are other factors with a much greater bearing on picture quality.
Thanks I'm trying to chose between 3 panasonc sets 32LMD70, 32LXD70,32LZD80 and am getting confused. I will watching on Freeview, enjoy sport and don't watch DVD's.. Whayt do you recommend?