OMG huge dilemma, opinions please!

It's actually a wonderful dilemma if i think about it.
Here's the lowdown, I bought a Dell 2709W 27" S-PVA LCD monitor for 599 off delldeals.
Awesome right?
I listed it for sale, and I got an offer for 770 ($100 profit)...
And now I have a friend that can hook me up on TVs at bestbuy...so here's the dilemma.

My room is quite small, I'll only be sitting maybe 3-4 feet away from the screen.
27" seems sufficient...but I'm in love with Samsung TVs, beautiful picture.
I can get a 32" 1080p sammy for about 750+taxes.
So I'll be getting an extra 5" for 100ish bucks. Also I was planning to buy a TV tuner for comp, cheapest is about 70 bucks...so if I go for the TV i can avoid that extra cost since it's included...

So what are your opinions?
I watch standard quality television, play ps3, and games on PC off the screen.
Quality wise which will be better? A S-PVA or a LCD TV? i will be sitting really close to it, will pixel pitch/dot pitch be a problem? the dell is 0.303mm, no idea what the lcd tv is.
Are response time/input better on the TV, the Dell is supposed to have bad lagg.
what are the advantages/disadvantages of each?
Help me out!!!