Comment text appears below:
Michael,

The LZ85 review unit arrived after I wrote this article. I still plan on integrating it in but for now, you should go directly to that review and draw your own comparisons:

http://www.hdtvsolutions.com/Panasonic_VIERA_TC-37LZ85_HDTV_Review.htm

I would say that this Panasonic would compare favorably with the LG, though the audio quality may be better on the LG.

Now about your question of value. When I judge value, I use the manufacturer's MSRP that is current at the time of the review. So at the time, the MSRP for the Samsung was listed at $1199.

With the fluctuation in prices, especially during the holiday season, it is impossible for me to constantly revisit that Value rating. It is up to you to see what I was using as a reference MSRP and then for you to draw your own value conclusions based on what you can buy it for now.

I definitely agree with you that $900 is a good value. Then it's a matter of how that new price compares to the new price for the LG or Panasonic or Sony or VIZIO.

I agree with you about being able to improve audio with a separate audio system. But even with an inexpensive 3.1 system, you are adding cost unless you have one already.

You make good points. Let us know what you decide.