Iif you consider CNet's Opinion, a valid one, here's an interesting read
But at the same time, they go on to say
Watching the same HD source material on every TV (it included recorded footage of a Saints-Colts football game and a U.S. Open quarterfinal tennis match), neither I--nor my compatriots--saw anything that made us feel 120Hz was making a real difference. Yes, when you run a fast-moving score ticker on the bottom of the screen, the letters and numbers appear slightly sharper (no blurring around the edges), but it's just not a big deal. The fact is, we haven't had a motion-blur problem with any of the newer 60Hz LCD TVs we've reviewed in recent times. Don't get me wrong--we did see a lot of what you might call blurring in faster-motion scenes, but it was always inherent in the source, so it looked basically the same on all of the TVs, including the plasmas.
The Sony KDL-46XBR's Motion Flow anti-judder feature is one of the best we've seen to date.
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