Here some references (still i am not sure which one is better)
Regza 42HL167:
http://reviews.cnet.com/flat-panel-tvs/toshiba-regza-42hl167/4505-6482_7-32306263.html?tag=rnav
Samsung PN42A450:
http://reviews.cnet.com/flat-panel-tvs/samsung-pn42a450/4505-6482_7-32815317.html?tag=rnav#cnetReview
Suggestion:
The TV you have listed are the older model I would recommend you LG 42LD550 42-Inch 1080p 120 Hz LCD HDTV much better TV at less price
http://www.amazon.com/gp/product/B0039RSYQS?ie=UTF8&tag=bestdeals-y-20&linkCode=as2&camp=1789&creative=390957&creativeASIN=B0039RSYQS
