Neither.
Toshiba has glossy bezel which is a nuisance. No tech specs to be found, only 720P.
Vizio is only 500cd, 1000:1 contrast.
Before buying any LCD TV view it in a store and base your decision on that. Slow DSP, low contrast, weird colors saturation, poor blacks, etc. And find out about the built in speakers, many sets sound like crap.
I spent 3 months looking, bought the best I could find and still have been greatly disapppointed after viewing at home for a while. The sound is very good on mine and it has a flat finish bezel.