I agree with many of the things that jdandy pointed out. However, imo a 85 inch TV is too small for what I would consider a "home theather". When one is talking 120 inch, only a projector will do. To put in in perspective, a 120 inch diagonal screen has twice the area of a 85 inch diagonal TV. With the right amount of light control (and it does not have to be 100% dark) there is just no comparison in terms of the visual impact of a 120 inch screen.
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