Im kinda like archizzy. I have a 46-inch that i play about 6 feet away from. Although it feels and looks fine, i want to upgrade to 55+ and i would still be fine with my distance. I think it all boils down to personal preference and what you can handle.
TC, it depends on the size of your room. So many people go to Future shop or wherever, they see a massive TV and think "This is awesome!" without realizing TV's normally look smaller in the store, and when you get it home you realize how big it actually is, after a few hours of dealing with blinding white light you will understand. lol
Just take the size of your room into account when you buy the TV, if this has been stated already I apologize.
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I always liked the now-defunct 37" models for gaming. I have one in my bedroom, and it's just the perfect size so I don't have to turn my neck or move my eyes much at a comfortable distance. I guess the next best thing is the 40" models, since I consider 32" to be too small.
I thought I was the only one with a 37" in the room.