The TX-L32E3B makes its strongest impact with sharpness when watching high-definition content. Detail levels are striking for a relatively small set, easily revealing individual hairs and facial pores during closeups.
Crucially, this impressive clarity isn't accompanied by the sort of noise that would suggest the sharpness is being forced; grain levels aren't excessive, edges don't have the tell-tale glow of clumsy edge enhancement and any noise that might be in a source isn't given the extra prominence that sometimes results from resolution boosting technology.
The lack of conspicuous over-processing contributes to an extremely natural performance, even with standard-definition pictures.
If you do want to crank up the sharpness you can experiment with the Resolution Enhancer without having to worry about it making pictures look too artificial (if you stick to using it on its lowest setting, at any rate).
The TX-L32E3B's pictures might not be the most eye-catchingly vibrant around, but seem to require little tweaking for optimum Blu-ray performance. Of course, this is just as well given that the tools available for adjusting hues are practically non-existent.
The IPS Alpha panel enables the pictures to retain colour and contrast from an appreciably wider viewing angle than most LCD TVs, while gamers should enjoy the TX-L32E3B's astonishingly quick response time (just 10ms), which all but eradicates input lag.
While you could never describe the pictures as explosive, the TX-L32E3B's edge LED engine is able to deliver a mixture of light and dark content simultaneously without wiping out too much brightness or graying over dark areas.
Low-lit scenes also reveal only the tiniest amounts of backlight inconsistency. This is always a particular concern with edge LED TVs, but the TX-L32E3B suffers from it less, even, than Panasonic's top-end 32-inch LCD, the L32DT30.
The dynamic contrast system does cause obvious brightness 'stepping' during scenes with repeated abrupt transitions between bright and dark shots, though and the Moving Picture Resolution (MPR) of the TX-L32E3B is just 300 lines, so it's unsurprising to find clear signs of softness and resolution loss during camera pans or over fast-moving objects.
However, while this is a significant issue for a few minutes after you first turn the TV on (many LCD TVs need to warm up a bit before they look their best), for most of the time it's only a minor and occasional irritation. The only exception to this is when playing games involving a lot of fast panning around, where the extra softness is more apparent.