1080p Does Matter...

... writes Carlton Bale:

... I want to set the record straight once and for all: if you are serious about properly setting up your viewing room, you will definitely benefit from 1080p (and even 1440p.) Why? Because the 1080p resolution is the first to deliver enough detail to your eyeball when you are seated at the proper distance from the screen.  But don't just take my word for it: read on for the proof. ...

Link: CarltonBale.com.

Also see his Commentary on the CNet "1080p Isn't Important" Article.  Link: CarltonBale.com.