Bigger TVs are bad for gaming. They have delay, pretty much lag. I play on a 32" and it's perfect for me. I sit seriously about 2-3 feet away but I don't miss anything that goes on. [thats why i own kids so hard].
The only time I ever play on my big screen is when I have some friends over and we do LAN at my house. Then I'll go out and play on the big screen because it is more layed back with the enormous, comfy sofa.
