32 inch 1080p or astro a40 headphones?

Should I upgrade my tv that is 720p to a 1080p tv downgrading from a 40inch to a 32, or buy astro a40 surround sound headphones for gaming? i have an xbox 360 and the 40 inch with 720p looks really good so i dont know if 1080p is such a difference that a 32 inch would be better than a 40 inch. the tv got good reviews but its an isymphony and i havent heard of them