Sat in my brothers room and he has a 26inch 720p that is 8 feet away. My viewing distance is a foot closer and a 42 inch would be too big...However to benefit from full 1080p a minimum screen of 37inch....However I've read the review for the Sony KDL-32W4000. Can you really notice a difference between 720 and 1080 on this screen? I know The phillips 32PFL9603D does show a difference...wondering if this difference is noticeable on the Sony, since the phillips is now discontinued.