Could you reexamine the 480p upscaling test for this TV? While the 720p upscaling does look ok for this TV the 480p image is much worse than any other TV that you have tested. The 480p image has the worst scaling artifacts I have seen in the rope line and the detail just isn't there. There is no way you can justify giving this Tv a higher score than the Vizio P-series for the 480p resolution. Just compare the two images. If anything give them the same score at least. However, I really don't see how you think this TV is equal to all of the other TVs at 480p and better than the Vizio P-series at that resolution. Your own pictures do not justify the rating that you gave this TV for the 480p upscaling test.