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the-pi-guy said:
Chris Hu said:

Size of the screen makes a bigger difference then viewing distance though.  The bigger the screen the easier it to tell the difference when it comes to resolution.

No, they are both pretty much equally important.  

Stand 2000 feet away and it won't matter if its a 15" TV or a 75" TV.  


With computer monitors size probably doesn't make a huge difference since you usually sit very close to them but with TV's size makes a huge difference.  Plus with sets smaller then 32 inches you pretty much need to have perfect vision to see a noticable difference between 720p and 1080p regardless of viewing distance.