I use 32" LCD as monitor too.. Yeah it is kinda strain on eyes but the way to use it i guess is kill the backlight... Since LCD are backlit screens the higher power light hurts the eyes... There i an option to set backlight strength on scale of 10 i use "1" no ,more headaches now... first few days were pretty bad though... Please note not referring to brightness and contrast but Illumination..
Secondly it sucks to use 32" as Monitor ... i guess 26" is better option... as for both resolution are same and 26" has more tightly packed pixels ... so better image quality...
I donot know about other panels but Mine is Videocon Integra 32C and i am having a hard time using it in its native 1366x768 resolution as only the TV seems to work at 1024x768... at 1360x768 it goes out of Sync... windows detects it as default monitor and not plug and play ... now i tried writing a inf file for TV using the values given in user manual .... but this piece of crap simply had got nothing to do with WS resolutions only 4:3 resolution seems to work and that too when it is 16:9 Native...
Then i guess you get what you paid for ... My only requirement was to buy cheapest LCD TV and this 32" TV costed me 25K while the nearest was panasonic at 31K ... sony ,LG, Samsung and others were way too high for me to even consider them... considering i had a budget of only 20K for TV...
Also remember the Windows res is 1360x768 and mostly the LCD you buy have its own res... so you have to create a custom resolution to get the exact fit else your display will be scale by six pixel not bad though... i just wish it was not oversampled on my LCD...
On the positive note why i donot have switched back to PC monitor... The movie experience is really good.. the 720p and 1080p movies play really nicely on TV... but 700mb abd 1.4Gb one are crap not worth watching at such a big Display... now since my resolution is only 1024x768 the gaming exp at this resolution with my very old card is an absolute treat ... earlier my card used to struggle with resolutions of 1400x900 .. no problems now...
Plasma as the sales guy explained to me was other technology which uses inert gases display technology instead of liquid crystal display and are better suited for panels over 42" ... he said that in the lower segment the TV's are generally LCD and not plasma ... so i guess whatever is affordable and suits your requirement buy that...
best wishes for your purchase .....
Peace