I'm not positive what he means by value (price, quality, both), but I wouldn't really call samsung a value tv, price wise anyway. If you can afford it, samsung is one of the best though (and you can get older models a bit cheaper). Sony's are also suposed to be good (though often very over priced).
Personally, if you want the best, I would go sony or samsung, and go with an older model if you want to try to go cheaper. Personally I just bought a 40" sony for 800$ (I kind of would have prefered a samsung but the sony was on sale for a good price and the sony has a samsung pannel anyway). If you are not in a hurry, you can get samsung 40" for 800$ too (while I would rather have one, its not worth the trouble of returning the sony for one).
If by value, you mean cheaper, vizio is considered very good among value tv's, and as far as sales go, vizio is now beating sony and has taken the second spot for tv sales (samsung is number 1 for sales). I almost bought a sceptre (as cheap or cheaper than vizio). They get a lot of good reviews but if you get one, buy from a place with a liberal return policy as a few do have deal pixels. Performance is suposed to be very good for the price on many though and they get some pretty good reviews.
I'm no expert but thats some of what I gathered doing my own research (like I said, I just bought one).
Sharp aquos are also high end tv's (though I haven't seen a lot of good prices on them). Be aware it has to be an aquos (the lower model sharps can be junk). I have no idea about panasonic HD tv's, good or bad. I have had a few panasonic tube tv's. Performance was very good but they didn't last very well. For the last 2 I got, 1 died after a little over a year (had an extended warranty with sears so I got a newer model panasonic for free), and it only lasted a couple of years (it went in the trash when I got the sony as the picture would just go black now and then for extended periods of time).