As far as I can tell all the underlying panels are either LG Phillips or Samsung,
at work we use a lot of dell ultrasharp displays, some time back these were LG Phillips based ( 1905FP for example) but as time has moved on they have switch to Samsung panels in their higher end monitors.
I believe the ACD's have a typical contrast of 700:1 wherease 1000:1 is more standard in other price comparable monitors
So the Dell is $200 cheaper but for color work not as good - better for games and movies though.
What about the monitors color is technically not as good? - or is this a personal preference thing - I can't find any data on this
After considering buying a 24" monitor for home recently, I was initially looking at a dell ( which seems to be widely praised on the web ) However I eventually went for the recently releaseed samsung 2493HM
which newegg have for the bargin price of about 500USD.
I assume the panel may also be used by Dell in their newest 24".,
I'd recommend the monitor to all, especially if, like me, you don't need either the USB hub, card reader or adjustable stand. It does take a bit of calibration to get right a there is no "built-in" setting as there seemed to be for my old dell monitor.