My opinion is that you can see the difference between 720P and 1080P on PS3 graphics on a 32 inch. It doesn`t matter for a lot of not full HD PS3 content like LBP, but on Wipeout and the PS3 menus you can see the difference. As a GT fan, Kigo, you are going to have to have 1080P above all else, imo. You will not be happy with less! I don`t know about the 100HZ thing, I don`t see why it would improve games at all. It`s not going to cure framerate issues, I think.

for blu rays I think the overall quality of the TV`s picture matters at least as much as 720 v 1080. However you can get a little picture judder on some blu ray conversions and possibly 100HZ helps with this, however I would say that if PS3 gaming is your priority then 1080P is what you need. All imo and my observations, just to confuse you more....