Can't really comment on which is better all I can say is that I have just bought a 30" ACD and absolutely love it. Not 1 single dead pixel, built like a tank, beautifully even backlight, don't regret the purchase for a second.
...now if only the matching Mac Pro would show up (ETA 16-06-2009) then I'd be set
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The 30" ACD is a great display. I don't think anyone is disputing that, and if you got a good deal from somewhere, that's even better. What I would say is that out-of-the box, the Dell 3008WFP doesn't appear very good, but setting up the .icc profile and calibrating with a good calibrator, will yield excellent results. The Dell is a wide color gamut S-IPS panel and dare I say, it may be better than the current 30" ACD. It has many types on inputs and a card reader. Aesthetically, it's also very pleasing to look at. Finally, with some smart shopping you can pick one up new for a few hundred less than the 30" ACD and it comes standard with a 3-yr warranty.