the refresh rate is often not actually supported as an input from HDMI, read those specs closely. It's generally 60 HZ input and then some funky marketing tied with the backlight to make that number
http://www.cnet.com/news/fake-refresh-rates-is-your-tv-really-120hz/
For me it's the appearance, 1080P at 32 inches looks fairly chunky, where at 24 inches it's still acceptable.