40" - 46" HD LED TV or PC Moniter?

After trawling through the forums and not really finding a definative answer, I thought I'd post this.
Which one would be better for gaming the Large LED tv or a moniter? (this excludes 3D)

I understand there are a few things to consider for example:

Response time
Refresh rate

If there is anything else I've left out please let me know as im at somewhat of a lose end on this
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More about moniter
  1. A monitor unless you plan on sitting WAY far back from it. I use a 42" LED monitor for playing Skyrim on occassion but only when I want to sit back on the couch and relax a bit.

    Sitting right up in your face to a 40-46" TV would NOT be fun. I would think that you would need quite a few feet in between you and the monitor before the giant pixels start bothering you.
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