I have the Samsung LE32S81, it is identical to the LE32S86 except that it lacks the freeview tuner. I got it for £ 450 and was quite happy when I bought it six months ago. My parents have a Samsung LE32R51B which is 2.5 years old. Although their tv 'only' has 3000:1 contrast and mine 7000:1 I actually like the picture of their tv more. I have been going nuts over this issue, but I have noticeably more motion blur on my tv than they have. They have a Samsung HD850 dvd player and a cheap Hama HDMI cable. I have a Marantz DV4001 dvd player and a QED HDMI cable. So it would be sound to assume that my disc spinner and cable is better than theirs ... Still I get a lot of motion blur that is more discrete on my parents set. American Gangster worked on my nerves on my set (especially when Russell Crowe and his crew enter the appartment building that houses Lucas' drug lab). I watched the same scene on their tv and motion blur was far less noticeable (did this with other dvd's too). We also have the same PVR with a 160GB harddrive, they use a cheap scart, I use QED Performance Sqart. Again motion blur.
Sometimes I really wonder, is it the source or is it the tv? Problem is sometimes I get an incredible picture, the dvd of Crank looks just plain gorgeous (almost HD quality). My tv has been configured using a THX disc so there's not much more I can do myself (don't want to spend the money on isf calibration for this set).
SO this leads me to believe that R type Sammy's use a superior panel than S type LCD's, no matter what the theoretical specifications are. Now I just want a Panasonic plasma ;-)