You say that to get round the problem of "Movie Plus" just give it a Progressive signal. You then go on to talk about how good it is at 1080I with just scan via, presumably, a Tosh E1? Is not the screen just going to give the same problems re "judder" with interlaced signal or is it the case that either I or P at 1080 from the DVD gets round the problem? My E1 goes, currently, to a 720 Tosh and I get judder on that?
Telecine judder is unavoidable regardless of whether
Movie Plus is on or off, or whether your E1 is outputting interlaced or progressive signal. It's a necessary evil in converting 24fps films eventually to 60hz on your TV.
What
Movie Plus does is to correctly detect 3:2 cadence on NTSC, HD DVD & Blu-ray films, and therefore reduce deinterlacing artifacts like combing, line twitter, jaggies and judder on these materials. But in addition
Movie Plus executes Samsung's frame interpolation technology which causes unnatural motion (to my eyes) and loss of the film-like effect. By outputting a progressive signal from your Tosh E1, you do the cadence detection and deinterlacing on the E1 and can disable
Movie Plus to avoid the unnatural motion (the "best" of both worlds), with the only compromise being that you have to resort to the LE40M86BD's scaling (which is only average).
OT I think the E1 is a superb scaler for SD DVD's
Agreed.
It seems that this TV has a lot more problems with judder and motion blur than any other. Is this so? If it is, is it really as bad as to being unable to see HD content (24p issue) or sports in it? How is behaving the Sharp xd1e in comparison?.
I'm sorry if my review has caused the above impression, which is simply not true. Motion blur is no worse than any of the current LCDs not employing motion compensation frame interpolation technology; and as mentioned in an answer above, telecine judder can only be completely eliminated by the capability to receive 24fps signal and display it at refresh rates at multiple of 24 (48hz, 72hz, 120hz) without applying 2:3 pulldown in between. None of the HDTVs we've tested so far can do this, with perhaps the exception of PDP4270XD but as we don't own any device capable of outputting 24fps we can't confirm this.
By the way, forgot to ask. Does Sammy allows the calibration per video input channel ? Of course, that includes the primarily RGB gains & cuts (finally Samsung got the right idea to include this as standard), contrast, brightness and few other colour settings - important for calibration, or you have have just one-for-all settings. It's not rare case that you calibrate everything nicely on HDMI input and then switch to component and everything is all over the place. Sometimes, even same type of the video input (for example additional HDMI port) can react differently as each video content player is different. In case that per-input colour settings are not possible, how are the calibrated settings replicated across the video inputs ?
Thanks for the reminder, completely forgot to include this important aspect in my review. Yes, the Samsung LE40M86BD has independent input memory. You can customise the "Dynamic", "Standard" and "Movie" mode for each input (with independent RGB gains and cuts when available); toggling between xvYCC on and off will give you further finetuning with preservation of white balance. For example, in "Movie" mode switching between xvYCC on and off will change the brightness, contrast, etc, but the RGB cuts/gains will remain the same.
... I wanted to know WHEN I have to switch off MoviePlus with the Equipment I use. Every time I put the TV on? Just want to know how much "work" it is in daily use. 
My second question was, what does the TV do with 24p Signals? Are they free of judder because of Movie Plus or are there also Problems?
And a third question: I had a 42 C3000p for some days and it's off axis performance was very bad. A bit to the side and the whole screen lightens up on one side when it shows black. Is the M86 as bad? Could you take some Pictures, axis and off-axis with a black background?
Movie Plus is automatically enabled (despite being labelled as "off") every time you switch source/ resolution/ aspect ratio. Fastest I've managed to disable it from the remote control is 7 seconds.
I can't confirm otherwise because I don't own a device capable of outputting 24fps signal, but nothing I've read in the manual states that it can directly accept such signal.
Don't think my camera will cope very well in darkness photographing a TV with minimal light output. As stated in the review, there is a gradual drop-off in contrast and brightness beyond 45 degrees off-axis, but it doesn't sound as bad as what you described for the C3000P.