If you can afford it I would suggest getting a 3D LED. Not for the 3D part but for the refresh rate. Saw two 40" Samsung LED, one above the other, at Makro once. One was a 3D and one was a normal LED. The picture of the 3D one was so much more crisper and sharper. It's crazy how u can spot the difference so easily.
So if you can, go for the 3D one otherwise just get the normal LED. That's what I did and I'm more than happy.