At the end of the day, your sound is all coming from one spot, so directionality isn't going to quite match a for-realsie surround sound setup, and the system we listened to was a little sharp in the high end, but it's certainly a unique and appealing offering from Mitsu to the everyman TV watcher.
ENGADGET: Mitsubishi's new iSP 149 series LCDs have it all in one place