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I cannot answer which brands have enhanced dialogue audio, but my experience with using this TV with the Samsung enhanced audio settings, seems to be quite a bit better than my older 55-inch Samsung I have in my living room and the 50-inch Vizio E-series that I have in my Den. Additionally, I was unexpectedly pleased with the "bass" performance on this Samsung TV, which is quite a bit better than the Sony it replaced. I share your concern about audible quality of the foreground vs. the background audio and so far I find this TV quite good. But take a listen for yourself if you can at Best Buy.
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