When one considers entry level HD television sets, one hardly expects to see a set capable of producing a full 1080p resolution. One entry level set that does just that is the Panasonic TX-L32S10. This 32 inch viewable model produces very high quality HD images and costs less than most models with this capability.
In many ways, it appears that this set was designed with gamers in mind at least as much as casual television viewers. It has one of the shortest input lags available in any of the 2009 model sets from any manufacturer. While there is some ghost imaging caused by backlight flicker, motion resolution is extremely sharp and fast and the ghost images are so faint that they do not take away from the main focus of the gaming screen.
The biggest drawback noted with the Panasonic TX-L32S10 is the lack of ability to calibrate the backlighting and colour output from the onscreen menu. The menu used on this set is very simple and easy to understand, an advantage to the average user, but lacks some of the functionality enjoyed by more advanced users.
At SD and 720p resolution, the screen has 1:1 pixel mapping functionality, making it reproduce digital input images to the truest resolution possible. At 1080p, this no longer holds true as the pixel mapping is not able to hold the 1:1 ratio. There does not appear to be any edge enhancement, making the edges appear slightly soft at 1080p resolution. This seems to favour gamers using the higher end 60p games available for xbox 360 and PS3.
The lack of ability to map pixels at 1:1 does pose a disadvantage for those who wish to use the set as a monitor for text based computer applications. This is, however, a condition that will not be likely to be seen as a real problem by anyone looking for a top quality HD set at a reasonable price.
Sound quality is amazingly good considering that the speakers on the TX-L32S10 are down turned to keep them from showing so much when one is viewing the set from the front. While it could be improved by aiming the speakers differently, the mid range sound reproduction (speech) is more than adequate under most casual viewing conditions.
Anyone wishing to improve the sound production to make the viewing experience more like going to the cinema can add a high quality home theatre sound system or a surround system with ease.
As an entry level HD television set, the Panasonic Viera TX-L32S10 is more than adequate to the task of producing incredibly sharp high definition images. All of the inaccuracies in reproduction that were noted would not be noticeable to the average viewer, or to a technician, without a reference image to compare the image to. There are some much more expensive sets that performed better, but for the difference in price, the difference was hardly worthwhile.
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