< $500 to spend on an LCD/Plasma

[GotToyota?]

Hello guys, haven't been on here in awhile since I sold my BD player, but I hope to get back into the game after the holidays.

Back on track, I think my buddy is going to be buying my 30" Samsung HD tube from me for $400, so I'll have about that much (probably slightly more) to buy a new TV and I want to go bigger, I can go either LCD/Plasma. My buddy bought a 32" Vizio (I know, I know) Plasma from Walmart for $530 out the door, and it looks fantastic, not to mention even though Vizio doesn't advertise it, it will be a FULL 1080p. This TV is on sale now for $437 and I think this is what I'll go with, but I want to see if there is anything that I can get even remotely close to the same price that will be the same quality as this plasma and a full 1080p.

Link to the TV:
http://www.walmart.com/catalog/produ...uct_id=8477433

-Matt