I'm in the Market for My First HDTV

[AreaUnderTheCurve]

I know I have posted in the past that I would never buy one, but I have to concede that because I'm considering it.

I am currently looking at two models, a Samsung UN40D5500 and an LG 42LK450.

Is 1080p worth it at 40" or 42" (my room is not big enough for anything larger)? Is the price difference between the LG ($547 at Amazon) and the Samsung ($744.98) worth it? Which is better?

A major draw for me is the use of headphones as TV speakers suck and I like the more personal connection to the audio using headphones. Also, I don't have a sound setup. The LG has a headphone jack, but from what I can tell, the Samsung doesn't. If I go for the Samsung, what do I need to buy to allow for headphone use?

If you have another model TV in mind that will be less than $760 or so, let me know and explain why it is a better choice.

Thanks!