Other than the fact that both of those TVs are drastically overpriced, I'd have to say go with Sony's 40" just because it's bigger. The main thing you want to look for with any TV is resolution, refresh rate, and size. If you're going with a mainstream brand(s) then the picture quality is usually going to be the same unless they each offer a specific feature (3D, Online capabilities, etc). But yeah, for console gaming, any HDTV will do. I have a 720i Emerson HDTV and it looks great. Granted, 1080p definitely looks better, but yeah.
Truth be told, i'd go with a Samsung UN40EH5300, half the price, same quality, and it's also online capable.