In my opinion, 1080p on anything less than 42" is useless.
For Video I would generally agree (though I can see a diff between the 720 and 1080 versions of the screen playing a Blue Ray disc depending on the distance from the screen). However, for doing duty as a computer screen. Sorry but the 1920x1080 res wins hands down compared to 32" screens at 1280x720. Same for gaming.