There are no settings for "best picture" since each TV, environment, person, connection type and item connected are different. The "combination" for the "best picture" is different for each application, just like a combination lock.
The TVs themselves vary a great deal as they come from the manufacturer, due to all the different components that went into the manufacture, each having certain tolerances.
Posting settings on the web is sometimes worse then useless because some people actually believe that they can apply to their TVs.
There is nothing wrong with discussing what the settings do and what idiosyncrasies a certain TV may have.
Often different components and different inputs can require quite different settings. I have set up quite a few HDTVs where the settings for the DVD player were unwatchable for the STB and vice versa, so obviously no "best settings" there.
In addition, some devices (DVD players, PCs, etc) have their own settings for black levels or colour which will affect the signal to the TV. Also, I've seen identical models, some with 40 and some with 60 (scale of 0-100) as an optimum setting for a certain parameter like brightness, obviously again no "best setting"
See the following post regarding optimization:
http://www.digitalhome.ca/forum/showthread.php?t=76161