Unfortunately, the Energy Star rating uses whatever picture settings the television ships with. So EnergyStar is primarily measuring what the default brightness setting is, which is of little use to anyone.
My hunch is that a 46" TV can draw much more than 60W at max brightness... either that or max brightness isn't very bright. That's just the laws of physics, which require that 5/6ths of the light generated by the backlight is turned to heat before it even reaches the matrix. More brightness is lost to the space between the pixels, then in the pixels themselves. Color LCD displays are one of those instances where output energy is, at best, a few percent of input energy.
In any case, I do like Samsungs:
http://ecorenovator.org/forum/applia...html#post10299