And lets say price doesn't matter
Samsung 32" http://reviews.cnet.com/flat-panel-tvs/samsung-ln32b550/4507-6482_7-33575463.html?tag=mncol;psum
Sharp 32" http://reviews.cnet.com/flat-panel-tvs/sharp-lc-32gp1u/4507-6482_7-32306283.html?tag=mncol;rnav
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And lets say price doesn't matter
Samsung 32" http://reviews.cnet.com/flat-panel-tvs/samsung-ln32b550/4507-6482_7-33575463.html?tag=mncol;psum
Sharp 32" http://reviews.cnet.com/flat-panel-tvs/sharp-lc-32gp1u/4507-6482_7-32306283.html?tag=mncol;rnav
Well to answer your question, you have to look at what you are using it for. As someone else mentioned, the 1080p at this screen size is a mere selling point. When you start to go beyond 37 in. screens, then you will begin to notice and distinguish 1080p versus 720p.
But there are some questions that you should ask yourself.
1) What will you be using it for? This is relevant for knowing what slots you will be using (if you will be needing more than 2 HDMI slots or not, etc.). Also, online viewing of screens does not give the screen justice as simple reviews from people saying the tv is great is perhaps not the best way of going about with such a hefty purchase. Your perception of the screen will be different than other people, and thus you may notice slight differences that could affect your outlook of the tv that you get.
However, my original intent was to answer your question and not to delve into the concept of perception. Therefore, at the moment you have two similar tv's. But one of the main things that is quite different is the price point from what I saw. You said that the price doesn't matter per se, but keep in mind that if they are quite similar than you would be best opted for the lower priced one, aka the Samsung.
Also, from my experience of seeing the Samsungs, I can state in my opinion that I prefer that than perhaps that Sharp that is also in your list. The best way to view screens is to see them in person; but in this case, where they are quite similar in regards to contrast ratio, number of ports, etc. I would choose the Samsung.
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