Using a 100hz smart tv as a PC monitor

I happily use my 40" 1080p for gaming from a normal distance. Only thing is text tends to be a bit blurry and you cant sit that close to it.

Desktop wise I wouldnt bother. I think 27" at 1080p isnt good enough for desktop let alone another 5" on top. Personal preference I guess.
 
First things first:
On TVs, the "100Hz" is just a motion interpolation feature, or sometimes only a simple backlight strobing feature, or maybe a totally useless gimmicky feature. In any case, DO NOT confuse them with the 120/144Hz computer monitors. TVs are limited to 60Hz input. Some of them indeed use panels that are theoretically capable of 120Hz output, but the electronics inside don't support it on the input side of things.

There are non-official workarounds to take advantage of the higher refresh rates, but they're not guaranteed to work, and are certainly not for the faint of heart:
http://www.blurbusters.com/faq/120hz-pc-to-tv/

Second of all:
What you need to keep in mind is that TVs have a relatively high input lag. For a TV, even 30ms is considered "good". Anything lower than that is simply suberb. Here's a site which tests HDTVs in the EU/UK market, with input lag tests:
http://www.hdtvtest.co.uk/news/category/reviews

And the motion interpolation I mentioned earlier is one of the main culprits for input lag, so if you are buying a HDTV with motion interpolation, you'll probably need to turn it off, at least for gaming.

Third of all:
Make sure that the set you're buying is indeed FullHD, as in native 1920x1080, not scaled (some models support 1920x1080 resolutions with scaling algorithms, but the end result is never "crisp"). HD-ready should be 1280x720, but nowadays the HD-ready panels use the 1366x768 resolution 99% of the time, which will be a huge inconvenience, as you'll have to fight to get it natively, without scaling.

Fourth notion:
The perceived image quality (with regards to resolution vs. size) will heavily rely on your own eye-sight and your viewing distance. Some people think 32" @1920x1080 is just fine, while some think even 27" @2560x1440 is too blocky. In other words, it's a very individual matter.

Summary:
If you still want to get a HDTV, then you might want to take a look at Samsung UE32F5000 (http://www.hdtvtest.co.uk/news/samsung-ue32f5000-201308253262.htm)
or if you don't mind going a bit bigger (and more expensive), then I'd suggest taking a look at Sony KDL42W653 (http://www.hdtvtest.co.uk/news/sony-kdl42w653-201308113237.htm), which is reported to have a VERY low input lag.

Or if you had a specific model in mind, I think it should be safe to post it, and we'll see if anyone has any personal experience with it. Just don't post a competitor link, that's against the forum rules.

But remember, HDTVs are not the Holy Grail of display devices. They have their ups and downs, but at the end of the day, they are indeed designed to be used as a TV, not monitor. There will be compromises.

Ps. I'm myself using a Philips 42PFL6907T (42" 1920x1080 3D HDTV) as a computer monitor. Here's my own review of it: http://forums.overclockers.co.uk/showthread.php?t=18529010
 
you will definitely get increased input lag if you enable the "100hz" mode - most TV's have a PC mode that turns this off as well as other image smoothing and processing which are a detriment for PC use
 
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