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Like so often, it depends on the surroundings in which the TV will be used, so you can tell which TV is better suited for you. If you are looking for a TV for a bright room that has a wide viewing angle, the UN7300 will not disappoint. If you want to use the TV in a darker room you should rather go for the TU7000. But in direct comparison to the UN7300, it does not do quite as well. If you are looking for a slightly better TV with a VAVertical Alignment, type of LCD Panel panel, which can get brighter, has a higher contrast ratio and better motion handling, you can also consider the TU8000, which is also an entry level model. This one can take on the UN7300 a bit better than the slightly cheaper TU7000, but has the same deficits.
Since the TVs listed here are affordable models, their equipment is not really big. But for an occasional movie night or afternoon television they are still perfectly sufficient. Home cinema enthusiasts, on the other hand, will have to dig a little deeper into their pockets.