Bad things about the samsung:
226BW - It can be shipped with one of 3 different panels built in:
S) Made by samsung, the best quality one
A) Made by AU Optronics, almost the same as S quality panel but requires calibration to make it perfect
C) Made by Chi Mei, worst quality
Unfortunately, most 226BW are now C panels
You should hold out for the 226CW if you want the best quality, they use S panels because of the way the CW backlight has proprietary manufacturing methods which only samsung have perfected
But to be honest, the samsung is still better than the dell due to better contrast ratio and response time. Also dell have't released a non TN 22inch panel... so the difference between them suggests you should go for the samsung, even if they do ship C panels. Or wait for the CW if you're a perfectionist.