I can't comment on current ones - I have a roughly 6 year old Sharp Aquos and an Insignia from the same time frame, and the Aquos blows it away. I think the big difference is going to be in the image processing electronics. Panels only come from so many factories, but I notice a lot of weird blocking artifacts and less than ideal motion compensation on the Insignia compared to the Aquos.
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-Scott
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