David Katzmaier, Senior Editor at cnet.com, recently posted an article that will help TV lift cabinet owners in selecting their new flat screen TV.   Katzmaier broke down how the Panasonic TC-PVT30 compared versus the Samsung PND8000 in the following categories; best picture quality, best design, best features, best value, and his personal opinion of the overall best TV of 2011.  Below is a summary of his findings. Best picture quality: Panasonic VT30 The VT30 has superior black-level performance and shadow detail, as well as arguably better video processing. The Samsung wins for color accuracy, 3D performance, and bright-room picture. The two were quite close in nearly every picture quality characteristic I test, and both TVs rightly earn their performance scores of 9, but the Panasonic's picture is still better overall in my opinion. Best design: Samsung PND8000 The thin bezel, slimmer cabinet, and sleeker overall looks of the Samsung outdo the VT30's one-sheet face in my book. This is the only subcategory I felt the gap was wide enough to warrant a numeric difference: the Samsung scored a 9 to the Panasonic's 8. Best features: Samsung PND8000 It's very close again--both earned a 9--but between the two, the PND8000's remote, however flawed, and second pair of 3D glasses tip the scales slightly in its favor. If you care, however, we liked Panasonic's Internet TV suite better. Best value: Samsung PND8000 I don't factor value into the overall CNET rating, but figured I'd include it here. Yes, both TVs are quite expensive, but this is still the only category that one of the two won handily. The 59-inch Samsung costs significantly less than the 55-inch Panasonic, and at 64/65 inches (respectively) the difference is even more dramatic. Best overall TV of 2011 (so far): Samsung PND8000 Congratulations to the winner of the first CNET BOTVo2011(SF) award. Its picture was good enough, and its other areas better enough, to get the bragging rights.