Add me to the list. This is my second screen. It only took a month or so for this smudges to come back after replacement. It is almost certainly heat related. I have been using SMC fan control to keep the temperatures down while gaming since the issue showed up a second time. For some reason, by default the iMac allows itself to hit close to maximum allowed thermals before cranking the fans up. It then only runs the fans just fast enough to maintain below 97C or so on the processor. When it is in this state, the back of the machine is almost too hot to touch. It is really disappointing this is happening. Since installing SMC fan control and running the fans around 50% of max, the back never gets above warm even while gaming.
I have finally decided to build a proper gaming PC, then get the screen replaced a second time and retire my late 2010 iMac to non-gaming duties only.
Apple really needs to take this into consideration especially since there are heavy rumors that the Pro line is going away. This will push power users and Mac gamers to the iMac platform exclusively where there is definately a thermal issue in regards to screen damage.
It seems the thermal dissapation capabilities are there, but the firmware is not taking advatage of them by allowing the machine to get so hot.