There's quite a few threads on here about this, Most say that 720p is fine for 32". I agree. When we tune into the HD channels, I can really tell the difference from my analog TV. However, I doubt I could tell the difference with 1080p. I almost bought an off brand when we bought the first 32", but in the end, I could not see spending good money for a no name, even if it came off the same assembly line, tv.
I saw the BX300, but we bought the EX308 with a few more options for $470.