LCD = Backlight on 100% of the time. Plasma = lights off for black.
Since this is something that is so dynamic in each scene of any viewing, and the fact that there is even a debate with such testing as listed above, it is without doubt that the difference is so negligible that this should not even weigh into your purchase. I researched for 4 weeks reading every post on every forum for hours every day before going with the panasonic plasma. I wanted to buy an LCD originally, because of all the burn in- electric costs, etc rumors that I had heard prior to researching my purchase...but I have watched movies, played 360 and ps3, about 50/50 within less than 200 hours and have no burn in, and my electric bill was a couple dollars more than last month.... But the PQ is 2nd to none.... (well, except maybe the pioneer elite's