Uh... I don't get what you're saying here... I think a 32" 720p is better than a 19" 1080p. At that size you definitely can't tell the difference. I really doubt you'd ever have a Blu-Ray player hooked up to this TV anyway and that is the only way you'd ever see a 1080p picture on it. But at less than 40 inches I don't believe there is a difference in 720 and 1080.
I've had a 50" plasma for 4+ years and it still looks better than ANY lcd I've seen. Upgrading to the 65" before NFL season kicks off though. And I won't be buying it at Walmart.
Samsung is my brand of choice for LCD. I've seen the Pioneer Elite 60" Plasma and I've seen my roommates 52" Samsung LCD and his LCD is definitely superior.