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lightbleeder said:
There is something I don't clearly understand, does 120hz have to do with the response time?

Not really. 120 Hz eliminates the jitter associated with displaying a 24 fps movie in progressive scan at 60 Hz.  Because 60 is not evenly divisible by 24, on most TVs, you see one frame for 1/20 of a second, then the next for 1/30 of a second, then the next for 1/20 of a second, and so on.  This creates a noticeable jitter on a large progressive scan display, especially in scenes with fast motion.  On a 120 Hz display, every frame is shown for 1/24 of a second.

I didn't think 120 Hz would be worth it until I saw a side by side comparison.  It is.