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I just want to add one thing - 1080p is good if you plan on using your tv as a PC monitor in addition to everything else.

Also, just because a tv is smaller than 40" doesn't mean that extra pixels that 1920x1080 has will disappear - you just have to sit closer. You could easily tell the difference with a 1920x1200 17" laptop display if you sat close enough. 1080p doesn't make a difference if you don't sit (relatively) close to your display. (I don't think they make 1080p tv's smaller than 37" anyways)