Samsung makes some great sets - I have had a 50" DLP set since 2004.
However, most of the forums (AVS, HDTVoice) have a lot of comments about back ordered parts for repair. When I bought a new set last week, I choose a Panasonic plasma because of the reported Samsung parts issues.
And, now that I have a 20 inch LCD in the bedroom, a 26 inch LCD in the kitchen, a 50" DLP in the basement/workout area, and a 50" plasma in the living room, DON'T go to small. We sit approximately 8-10 feet from the tv in the living room and 50" is just right.