The Verdict-
Pulled the trigger on the Vizio M60 C3 refurb via groupon.
Decision making process-
After I made my this thread and read some of your replies I started to consider other TV's and then decided I had reached the point to where i just needed to go look at them for my self. But before I left the house I made the mistake of trying to understand exactly what the refresh rating on TV's actually mean. This lead me down a spiraling rabbit hole that that left me with two conclusions. 1) Most refresh ratings fluctuate, at best should come with a caveat and each manufacture arrives at their refresh rate via a different process which makes it very difficult to compare and contrast TV's across the board. 2) None of this really matters and I just need to go see what I like for my self.
We ended up visiting a few local stores (best buy, walmart, target), pitted them against each other, considered using their line of credit, buying gift cards for fuel points and incorporating coupons. I also have access to some corporate discounts that were considered. In the end, simply based on actually looking at them it came down to the Vizio and the Samsung products. I feel that my wife & I arrived at this conclusion on our own but it may have been influenced by the reviews & information we read prior to leaving the house. Non the less the decision was made that which ever product could be obtained for less we would go with. And that's how we ended up with the Vizio. The only down side is the Vizio is being shipped and will take a week to get here. Had the price margin been any slimmer & had I really had a hard on for taking a TV home that day I would have ended up with a Samsung.
I feel that we used a good process & even though we came back to the TV we first considered, we exhausted our options and are happy how we arrived at our final decision.
Additional articles that helped us during our decision making process
CNET's refresh rate piece (has links to other articles that we glossed over)
http://www.cnet.com/news/fake-refresh-rates-is-your-tv-really-120hz/
The wire cutter's best TV article. Comprehensive & also has links to other articles. This is a bit of information to digest but gives you the option to just read the conclusion or each and every detail.
http://thewirecutter.com/reviews/best-tv/