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1080P is more "futureproof"
It comes down to what you plan on watching on your TV.
If it's for gaming/bluray/computer I would go 1080P.
If it's for DVD/Satellite/Cable/HDTV I would go 720P.
There is quite a big difference between the two. Alot of time higher model 1080P LCD's utilize a better LCD which have better color then the others.
Also, all LCD/Plasma TV's need to be calibrated. It'll make a HUGE difference in picture quality. Default setting is what they tend to call "torch mode" with all the settings turned up to MAX.
I had a friend that bought a 720P Samsung, complained about how crappy the picture was and was ready to return the TV. I gave him a calibration disc to mess around with and he was impressed how big a difference it made on his TV and ended up keeping it. He's just a cable watching guy with the occasional DVD here and there.
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