People keep confusing 120Hz refresh rate with Sony's Motionflow Technology which adds image processing.
The 120Hz is really nice for blu-ray at 24p because it allows for proper pulldown.... this means smoother picture and no judder.
The Motion Enhancer interpolates between frames instead of just displaying each frame 5 times before moving onto the next. This is what creates the ultra-realistic feel.
I have a sony 120Hz tv and I love the smoothness of pans and such on blu-ray... I however do not like what Motion Enhancer does, so I do not use it, I simply let the TV perform 5:5 pulldown displaying each frame 5 times. I feel the 120Hz is very much worth it as I watch a lot of blu-rays, and would recommend that anyone buying a TV that wants to watch blu-rays compare a 60Hz set with a 120Hz set with the video processing OFF (Turn off Motion Enhancer, Motion Naturalizer, and Cinemotion for Sony's - I forget the name for Samsung's similar processing) and then make a decision as to what they prefer.
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