Well, since my mom liked the 22" Samsung so much, we went ahead and purchased a Sony KDL-32L5000 at Walmart. We saw it on display, and it simply looked amazing- PQ, bezel, everything. My mom wanted a Sony, but she wasn't willing to pay the $200-$250 more for 1080p.
(BTW, this weekend is the first time my mom has seen Blu-ray. We just watched Celine Dion last night.
Spectacular.
)