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The same general rules apply to HD as SD, the biggest difference comes from the viewing conditions, many displays can easily show the flaws in SD content, but may have trouble showing the same problems in HD content becuase of the increased resolution, which can lead people to falsely assume that HD can be overcompressed without problems. If you wan't the best results you have to find settings that look good to you on sd content, then use the same Q values and settings on hd content, this will ensure that you don't end up throwing away quality that you might miss later when higher resolution display are more readily available.
At your bitrate MRM should give you transparent results, though without knowing more about your source its really hard to say.
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