It depends on what you want the monitor for tbh.
The Dell is btr if your wanting to do photo editing etc as it's and ips monitor and therefore not so good for gaming due to the 8ms response time, but the image quality will be much better ie btr colour recreation on screen, plus it's height adjustable, tilts and pivots which is always nice.
The Samsung is better for gaming or movies due to the 2ms response time, will give you great looking images on screen (for a tn panel) and it's cheaper.
But I know there are a lot of ppl on here who could go into more detail than I can, but like I said it really depends on what you'll be using the monitor for.