Wot u sayin' J_Dawg! Without a doubt I'd go for the Samsung LE32A457 over the Sony - mainly because the Samsung will accept 1080p content at 24 frames-per-second, unlike the Sony 32v4000 which won't accept 1080p at all, let alone 1080p at 24fps...
In case you didn't know, 1080p/24fps (ie 1080p resolution shown at 24 frames-per-second) is the holy grail of video formats - it's the highest quality you can get right now (for home use), and 24fps is the same frame-rate that films are originally shot in and shown at the cinema. When films are made into DVDs or shown on tv they are sped up by 4 percent and encoded at 25fps so that they are compatible with tvs such as the Sony 32v4000 which cannot accept material at 24fps. Not that it's a particularly mean feat for a tv set to be able to display content at 24fps, it's just how they decided to do things. This means that, probably without you realising it, every film you watched on DVD or VHS (orÿon the tv), it was 4 percentÿfaster with the sound at a 4 percent higher pitch. Anyway, when they brought out Blu-ray they decided to encode films at their original frame-rate, which means you get to watch films as the director intended, ie not in a distorted form...
This is great, but only if your tv can accept and display 24fps content. Because, if your tv doesn't accept 24fps content then you have to set the Blu-ray player to then do the same kind of frame-rate conversion that would of been done in professional DVD and video mastering studios (and with extremely expensive and sophisticatedÿprocessingÿsystems), butÿin real-time and with only the Blu-ray players own limited hardware which was only intendedÿfor home use. This means that if you don't have a 24fps capable tv set then the picture you get could be, in some ways, worse than DVD. Obviously the Blu-ray pictures on a tvÿunableÿto cope with 24fps, (such as the aforementioned Sony 32v4000)ÿwill still be much better than DVD in many respects, ie detail, resolution, line-definition, colour realism, etc., but will suffer from a horrible juddering effect during motion. And for this reason I would not go anywhere near the Sony 32v4000.
The Samsung 32A457 on the other hand will accept 1080p/24fps content with great ease, and not only that but will deliver a wonderfully vivid, detailed and sharp picture. I know this because my brother has this exact tv and it's great! The motion is super smooth and a pleasure to watch, and my brother is extremely happy with the tv (which by the way, was recommended for him to buy by me) And, having alsoÿseen the Sony in action, in my humble opinionÿwould say that the Samsung is the better tv withÿbroadcast pictures aswell, plus with standard-def DVD.
If the Sony was capable ofÿaccepting 1080p/24fps content then the two tvs would be pretty close in terms of performance (although as I said, I reckon the Samsung is still slightly better). You might not know this next little tidbit, butÿSony in fact don't build their own actual lcd panels but buy them in from Samsung, and just put them in some Sony casing and add their own software, whichÿmight explain why they perform so similarly. However, the 1080p/24fps issue is really important, and a deal-breakerÿas far as the Sony model goesÿ- even if you might not be thinking of buying a Blu-ray player at the moment,ÿyou really want to be made fully future-proof so that if you decide to get a Blu-ray player at some point, you will not have any problems with judder which can completely ruin your enjoyment as well as giving you motion-sickness... ÿ seriously!
To finish off my post I should justÿreiterateÿthe fact that I cannot recommend the Samsung enough - it really is a fabulous tv and you will not be dissapointed. I promise! Anyway good luck Dawg, peace out!