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I am trying to decide between a 32" or a 40" LCD TV, both are 1080p and 100 hzt (100 frames per second). I will be sitting 3 metres (approx. 10 ft) away from the TV. From the formula mentionned in the article above distance = 32x135/1080 = 4 ft and distance = 40x135/1080 = 5 ft. Does this mean that the benefit of the 1080 resolution would be lost with either TV? The 40" is $600 Australian more that the 32". Can you help me to choose?