well the best out there is the sony KLV-32W400A it has slightly more contrast them the samsung and slightly nore detail in shadow areas,it also has less input lag(not response time) so good for gamers.
but the samsung series 5 FHD lcd is a good value for money it has the same panel which u find in samsung series 6,and sony W series KLV-32W400A,it just that the series 6 uses a slightly tweaked imageprocessing and backlight same goes to the sony W series uses a tweaked bravia image processing compared to V,S and also a different backlight.but the sony V,S series has less contrast and has a HD panel compared to sony W series which has a FHD panel.