The TX-L32E3B is very slim, which looks great but is bad news for audio. Bass is in very short supply, causing the soundstage to become rather brittle and artificial when the speakers are pushed hard by any sort of action sequence.
This is so common an affliction for super-slim sets, though, that it's hard to consider a truly serious weakness and the set is sufficiently convincing with everyday TV broadcasts.
In terms of overall picture quality – in both standard and high-definition modes – the TX-L32E3B measures up well against the competition, especially if you value naturalism over gaudiness.
However, there are numerous 32-inch TVs around (most noticeably from Samsung and LG) that offer both significant online features and reams of picture calibration aides while costing the same as or less than the TX-L32E3B.
Ease of use
An advantage of the TX-L32E3B's lack of features is that it is easy to use. Aside from the pointless Advanced Features' submenu within the main picture section, there's nothing on either the menus or the TV's remote control to terrify the technophobic.