I haven't seen the new Samsung, but I just bought the Westinhouse a couple weeks ago after seeing it in the store. In my opinion, it had the best picture out of all tv's they had there. As far as technical specs, the Westinghouse has a lot of inputs, great resolution, and anything else you could want. The Samsung has two hdmi's though, while the Westinghouse only has one, but two DVI's. I guess it's personal preference based on looking at both. Maybe a little cost factor too. Good luck.
Joe