If he is determined on having a set that is at least 60", this seems to be a tv more directed towards a true home theater, so seating shouldn't be an issue? If his household is anything like most I have seen, he probably has a tv in a family room somewhere that is smaller, and where the seating might not be as convenient, where a plasma or lcd flat panel WOULD come in handy for wider viewing angles.
I believe there is nothing wrong with purchasing a 1080p TV, as long as you know what you are truly getting. I was somewhat disappointed when I found out my 45" Sharp LCD (LC-45GD4U), which was one of the first "1080p" displays on the market, doesn't actually accept a native 1080p signal. Granted, the screen is small enough, and I sit far enough away, that I will probably never notice the difference between 720p upconverted to 1080p by the display and a native 1080p signal, but I still felt as if I had been duped by Sharp. What is now driving me crazy is seeing the Sunday catalogs for places like Ultimate Electronics, that state the resolution in big bold stand out letters, even though I know it's not a true 1080p TV. But I digress...
Of course there is an image improvement with the new 1080p TV's over the year-old 720p models, or else there would have been no point in releasing them (or at least thats what the optimist inside me says... the pessimist says that the 1080p label would garner enough profits on its own...), so the real question is whether or not the price increase is worth the picture quality, or is too much of that price increase due to the (misleading) 1080p label?
Also, it seems like you are buying all new products for this HT project. It simply wouldnt do to buy a year old TV would it? lol, perhaps that is the wrong way to look at things, but technology becomes so outdated so fast, its nice to at least be able to brag to your neighbors, even if its only for a MONTH, that you have the newest and best product available.
If accepting a 1080p signal is important to you, it seems HP and JVC are your only options currently. Otherwise you have to wait until next year... and then there will be some NEW gimmick that will make you want to wait a year longer... and so on and so on.