Depends if the 40" is their budget range. The T and S range is their budget range. At 40" you don't wont to be messing around with budget LCD's. I would recommend the V and W range. A bit more pricey but worth it in the end.
I have found the same unit for R9999 but no HDPVR, the reason behind it is I have a SD PVR already and would want to go extra via. Move the 32" to our bedroom, move the 74cm CRT from our room to my sons room and install the 40" in the lounge. Therefore we can watch 3 channels and record 3 channels