This is my first HD LCD tv and I wasn't too sure what to expect. However, I am really pleased with the picture and sound quality of this tv.
Initial Impressions:
My main concern was how this tv would look when viewing regular cable channels. The 16:9 aspect ratio can make regular tv signals look horrible (or you have black bars on the side - ew). I've seen older DLP tv's that just stretch the signal to fit the 16:9 aspect ratio rather than the traditional 4:3 and it looks awful.
This TV tries to strech images that do not have a native 16:9 aspect ratio in a smart way. It actually works pretty well too! There are 3 different stretch modes that deal with the most common aspect ratios and each does a wonderful job (see manual for more details). There is a fourth mode that just leaves the signal in its defaul aspect ratio and makes the rest of the screen black (ugly, but it works).
This TV has a built in HD tuner and picks up the free HD channels over cable with no problem. The picture quality is AMAZING. I watched my first college football game in HD on this TV and it felt like I was sitting in the bleachers with the fans. The picture was so crisp and detailed that it pains me to watch football in anything other than HD.
I am only using the built in speakers, but they do the job very well. The TV has a surround sound mimick feature that really adds depth to the sound. Turning it off feels like the sound is coming from a tin can. With it on, the sound really fills up the entire room and makes for a very pleasant viewing experience.
Watching a DVD from a progressive scan DVD player:
If you have an HD TV and do not have a progressive scan DVD player, BUY ONE! My roommate bought a Sony progressive scan DVD player that upscales to 720p via an HDMI signal. I have never seen a better looking DVD signal in my life (other than the new gen HD-DVD/Blue-Ray stuff that is way too expensive to buy). Turning off the progressive scan really kills the signal quality (and it's not the TVs fault, progressive scan DVD players just look that much better)!
Gaming:
I'm planning on buying a Nintendo Wii, I'll update this section when I get it.
Value:
I bought this from Costco for $1199.00 - $200 instant manufacturer rebate. With tax, it came out to just under $1100US. I really can't complain about the price and I think it's been worth every penny. It has all the features you want in an HD TV (3D-Y/C comb filter, 2 HDMI inputs, all the regular composite/component connections, Dolby Digital sound, optical out, DVI in - 6 input connections in total (including the cable input)).
Other:
The quality of Sharp LCD TVs have taken a real hit. After doing some research, it turns out Sharp is re-branding Orion LCD Tvs as their own (Orion is a low-end LCD TV manufacturer in China). However, this model is STILL a genuine Sharp LCD TV and not a re-branded Orion TV with sub-par picture quality.
There is a very similar model number: Sharp LC-32U40C. This model IS an Orion re-branded TV. Stay far away from that model because the few dollars you will save is not worth the low-quality TV you will be buying (at Sharp prices remember). If you want to save money, just buy the Orion TV and leave the LC-32U40C alone!
Complaints:
My only real gripe is the lack of Picture-In-Picture (PIP) with this TV. 2 HD tuner cards built in would have been awesome but at the price this TV sells for, that's asking for too much. However, they could have enabled PIP with a secondary input source. It would be cool to be able to play a video game/watch a DVD and have the regular TV signal playing at the same time. But this is a minor concern and at 32", it really isn't too practical to have PIP anyways.
