Location: Vancouver - OTA, Pioneer KURO Elite Signature PRO-141FD, 27" iMac, WDTV Live.
There is no one set of "ideal" picture settings for one make and model of TV that are applicable to all of the same make and model. Things such as room lighting, the distance to your seating area, what YOUR eye sees on screen, the components in your home theatre, and the components INSIDE of your components themselves, etc...
A proper calibration of the TV to YOUR individual specific needs is much better than setting it up to what someone else's ideal settings are.
This topic has been discussed many times before. For further detail, have a look at the following FAQ: