It's so rare to find a 32-inch TV with decent speakers – the small size is just too restrictive. Add that to the current penchant for super-slim sets with 'invisible' sound systems and it's normally a recipe for disaster.
So hopes weren't high for the TX-L32V10's completely hidden speakers, but with normal TV the mix has plenty of treble detailing and just enough bass.
That's fine for regular TV viewing, but for movies the TX-L32V10 is in dire need of a home cinema, or at least a soundbar or good stereo speakers.
The TX-L32V10 does its best by providing some sound codecs that are designed to squeeze out as much as possible.
Sadly, these advanced audio features are a failure; the V-Audio Surround mode usefully pumps-up background noises to create a bigger, meatier soundstage that's more suited to movies. Unfortunately, it introduces a nasty echo to dialogue that renders it practically useless (unless you're watching Transformers).
Even worse, the dialogue issue is even more pronounced using the V-Audio Pro Surround mode; it makes the troops on an American airbase runway during Band of Brothers sound like they're in an empty town hall.