LCD HDTV for PC gaming

Hi all,

I am trying to decide on what to do about buying a new TV. I'm looking at getting a 37-40" LCD screen and obviously want the best resolution (HDTV 1080p?).

I will be using it for DVD movies until such a time as I get a PS3 then start to get some Blueray movies in. Hooking up Sky, and using maybe a wii or xbox.
the quesiton I have for you guys though is will it be a good enough screen to use the PC though, this will be mainly gaming Unreal3, COD4, supreme commander etc..

I'm moving into a small flat so I wanted to look at the option of having only one screen. so features like split screen would be cool too. Also I would want to drive the audio though the TV for the sake of saving room too.

I'm a bit confused by the HD terminolgy, and I've just been to Samsungs website and they seem to have a whole arrnagement of different specifications, someone mentioned the F86 as being the best, but the M87 is a higher number, does this meant he F86 is superseeded? also the M87 has a reference to "Fast reponse times" - good for sport, which the F86 doesn't. does this mean the M87 would be better for FPS gaming?
Also my last flat mate had a samsung and it seemed to me to suffer from being dark. I kept turning the brightness up, but this washed out the colours. was this a problem with the earlier models?

sorry to sound like a HD TV noob, but i don't want to end up with a crappy compromise screen that doens't do anything well. If I can't service my requirements i'll just buy one for films, and stick to having a PC monitor.

hope someone out there can help.
cheers