The surround mode on the 40PFL7605 isn't a revelation, but it does widen the soundstage more than we expected and provides the occasional illusionary rear effect.
Bass is a particular strong point and does make TV a lot more involving, though that's relative; it can sound a tad disjointed when the audio action really hots up, but it's so rare to hear any kind of low frequency from a TV that we're happy.
Treble clarity around the edges is another strongpoint, while the mid-range is comfortably wide enough for most soundtracks.
Forget, if you can, the absence of Freeview HD because if you can't, you're cutting one of the best 40in TVs around from your shopping list.
With genuinely useful features such as a remote that's fun to use and speakers that pump out genuinely decent sound, not forgetting the top-spec picture for the money, the 40PFL7605 is the kind of product you'll be glad you bought, though a USB Wi-Fi dongle wouldn't go amiss.