I have made better ajustements for both HD and SD source and these are my final settings for now.
I hope Philips improve this, PNM on, maybe speed calculations, optimize subroutines..., improve and enlarge the grey scale for better image in the dark, in the dark scenes sometimes i ask what we should we see or not, its dificult. Moving objects in the action scene still gets artifacts and shadows...

Below are my current 40PFL8606 settings TV:
Smart Picture: ISF Day
Backlight contrast: 56
Brightness: 40
Color: 32
Sharpness: 3
Noise red.: Minimum
Tint: Custom
R Gain 117
G Gain 87
B Gain 75
R-BL: 2
G-BL: -2
B-BL: 1
PNM: Max
Clear LCD: On
Super res.: On
Perfect contrast: Minimum
Dynamic backlight: Standart
MPEG art. red.: Minimum
Colour enhancement: off
Gamma: 0
Video contrast: 84
Light sensor: Off
Picture format: widescreen
edges : 4

Smart Picture: ISF Nigth
Backlight contrast: 40
Brightness: 40
Color: 32
Sharpness: 3
Noise red.: Minimum
Tint: Custom
R Gain 117
G Gain 87
B Gain 75
R-BL: 2
G-BL: -2
B-BL: 1
PNM: Max
Clear LCD: On
Super res.: On
Perfect contrast: Minimum
Dynamic backlight: Standart
MPEG art. red.: Minimum
Colour enhancement: off
Gamma: 1
Video contrast: 90
Light sensor: Off
Picture format: widescreen
edges : 4