The Viewsonic uses an 8ms TN Film panel from CPT (Chunghwa Picture Tubes) which is designed to be aimed at the gamers market. This is one of the first branches of the TN Film technology market into screens above 19" in size, and will allow manufactures to keep the cost of the screens low, while also aiming at the ever popular gamers market. The Belinea 102035W on the other hand uses a P-MVA panel from AUO, which does indeed offer much wider viewing angles, smoother movie playback and a true 8 bit colour depth when compared with the Viewsonic VA2012W and other TN screens. It really depends what you're looking for, but models like the Belinea which are not based on TN Film offer much more all rounded performance, and thanks to the application of overdrive, can now offer some decent gaming performance too