I agree on what you said for the most part but there is a difference when it comes to 3D TVs' which is what he is looking. I my self using a 40" Samsung 3D Smart TV but I hardly ever watch 3D stuff (mostly due to availability of less 3D content) or browse internet on it, but easy wireless and wired LAN feature enables me to watch Game of Thrones on the big screen via PC streaming. So at this point I don't see any advantage of having a 3D TV unless you're planning to keep it over 8 years or so.
There is a ATOM TV showroom at Yamaha Music Center and the guy there told me that they're using Samsung screens for their LED TVs, but I'm not sure if they're using it for 3D TVs as well. Best to google some reviews on different brands on their features and 3D technology and then decide depend on the best prices as well.