hi a lot of people say dnie is better turned off but would like some advice

Yes quite a few have said that but for me it works well; it depends of course what setting you have the contrast & brightness on etc. I have my contrast on 60 & brightness 55on my Sammy Le40M86 for HD viewing & the picture is stunning. I do however turn off Movie plus, this introduces some very nasty artifacts.

I've got an LE22S86. If you'd asked me before I bought it if I'd use DNIe I'd have said no, because I don't like digital picture processing, but ...

... DNIe is actually rather good, as are the black adjust and dynamic contrast when set to low. I did have to centre all the other controls, the factory preset values are in-your-face.