Personally, I much prefer the better native contrast of a plasma panel and the much reduced smearing compared to LCD's. That said, I often do work for Bang and Olufsen who acheive superb picture quality out of LCD's with some well developed processing. A Beovision 7-32 costs ten times a Samsung or Panasonic 32" LCD though and therefore I wouldn't bother comparing them.

Plasma's these days last for a very very very long time and most have fairly advanced anti-burn features e.g. pixel shift. Commercial displays have benefited from advances in the display technology, power supply development and improved processing density and I wouldn't hesitate to specify one over an LCD even for 24/7 installations - most customers will upgrade well before the display expires!

But back to the topic - given the same input and processing, a plasma display will nearly always out-perform an LCD.