This model is the 40'' version of the 46'' TV that we tested in our labs, the Philips 46PFL9704H. 

Everything we said in the original article holds true--the only thing that's different is the size! 

The only exception is that some manufacturers fit different sized televisions with panels from different sources.  In that case, our comments are only valid for the panel that we originally tested.  Contrast, black levels, colour handling and ghosting are all subject to change from one panel to another.

Manufacturers who do fit the same panel in all of the TVs in a range can expect the same results across the whole range.  The only factor which could be prone to slight variation is the brightness, producing slightly different contrast.  According to our own tests, and assurances from manufacturers, the results of one TV can accurately be applied to others in the range.