Toshiba L5400-47 and Samsung HG50BU800AJ are well-equipped smart TVs that aim to provide a balance of picture quality, performance, and smart capabilities. There is a difference in screen size (47 Inch (119 cm) vs 50 Inch (126 cm)), and a larger screen generally provides a more immersive viewing experience. Both TVs provide standard built-in audio performance suitable for regular usage, though external speakers can enhance the experience. Overall, both models are capable choices in their segment, offering a balance between performance, features, and usability. Both TVs offer adequate brightness levels suitable for most indoor lighting conditions. Toshiba L5400-47 and Samsung HG50BU800AJ offer different motion rates (200 Hz vs 60 Hz), which can impact smoothness during fast-moving scenes like sports and gaming. Both TVs come with smart platforms that support popular streaming apps and voice control features. Toshiba L5400-47 and Samsung HG50BU800AJ differ in resolution (1920 x 1080 vs 4K 3840 x 2160), which can affect overall clarity and sharpness of the display.

Verdict: Both models offer good value, and the better option depends on your specific requirements and viewing preferences.