Which samsung are you comparing it to exactly?
The samsung (24in 2433BW i'm guessing) does have a size and resolution advantage, and if you only know TN panel monitors up until now - then the image quality will look fine and its characteristics for gaming are good (low response time, low input lag, no ghosting).
However, the dell is just as good for gaming as the samsung. The actual response time is low, as is the input lag - there is also no ghosting.
The real benfit of the Dell is the panel technology. It's e-IPS panel is 8bit, not 6 bit like the TN samsung - so the colours look far better. The samsung achieves the same number of colours using dithering, which doesn't look nearly as good. Also, the viewing angles are fantastic on the dell. This may not seem like much, I bet you are thinking "I'll only be looking at it straight on so whats the difference" but it definately gives you much more flexability using it - and if you have any friends over, everyone sees a great picture - not just the dude in the middle.
The dell also has the other advantages of an awesome stand (rotate, heigth adjust, pivot) and excellent service from dell (next working day replacement and premium pixel guarantee).
All-in-all I'd say the dell is the one to go for - but if you feel your REALLY need the extra size/resolution, then the samsung isn't a bad monitor.
and its damn cheap!!!
