I can't compare to the Dell, but I must admit that it's a damn good monitor.
Very bright - almost too much on default settings. There doesn't appear to be any ghosting with fast moving images, or at least not to me.
Only down side for me is that I am on a warranty replacement after just over a month. Mine gets used for about 12 hours per day and it started turning itself off in a manner which suggested a thermal cut out was tripping.
Samsung warranty replaced it within 2 days of reporting it.
Only downside is that the controls are touch sensitive and not backlit, making it difficult to change settings (such as swapping video input from DVI to HDMI) in the dark.