when you factor in how long you will have it, the build quality, the image quality/accuracy.
Ok so let's put some things in perspective here, because you either didn't read my comment or didn't understand it.
I'm using 2 x 24" 4K displays: the Dell P2415Q, to be specific. I'm half-heartedly looking for a third right now, but I'm not holding my breath to find one domestically. The only use I have for the displays (that matters, as it's a business expense) is software development, and what's now mostly called "ops".
So, for 80% of my work, I'm looking at either an IDE - i.e., a screen full of text - or somewhere from 1 to.. maybe 20 terminal windows - i.e., a screen full of text.
So your first two points (how long you'll have it, and build quality) don't really seem relevant to me. Nobody is comparing a bargain basement display. I see no problems with the build quality of the Dells I have now, and given that they sold them unchanged bar a firmware update, for 5 years there seems to be no reason to expect it to not last well past the useful (for work) time of the Mac mini they're currently connected to.
As far as "image quality/accuracy" goes: as I implied in my earlier post, and specifically explained above in this post: I spend 80% of my time reading and writing text in an IDE/Terminal. If you add in the time spent talking to clients via email/chat, it's probably 90%. The last 10% of the time I'm likely using a browser - maybe split 60/40 between looking at the thing I'm working on (which often just means more text, but in a browser) and reading documentation... which is also text.
So. Exactly how much accuracy do you think I need in my text? I mean, my IDE does colourise the syntax, to make it easier to skim read. It also adds little hints, a bit like spelling hints in a word processor, e.g. to help identify a likely mistyped variable name... So how exactly do you see the extra colour accuracy of Display P3 vs "99% sRGB" being in any way meaningful to me? These are some screenshots from the settings pane of my IDE, showing the various ways syntax would be highlighted.. if you can tell me how the XDR would help me display this text, I'm all ears.
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Why spend 1300+ tax on a 27" Ultrafine and not just spring for the XDR?
Ok so first off: I didn't buy the 27" Ultrafine. They weren't even available in this country when I bought my first Dell, I don't remember if they'd appeared in the store yet when I bought the second.
So, if my current displays, and the XDR were both options to buy at the same time, why would I not "just spring for the
XDR". So for the price of a single "standard glass" XDR, I could buy at least 9, and at that volume I could probably bargain it to 10 P2415Q's.. each of which includes a stand by the way. A 23.8" screen has about 55% of the 'screen area' of a 32" display, and a 4K display has about 40% of the pixels of a 6K display. So, depending on whether you want raw pixel count or visible area, you're looking at either 2 or 3 P2415Qs, and you're "above and beyond" what a single XDR gives - for 20.5 / 30.7 % the price. Still including a stand.
To answer your literal question, which is how the decision might appear if I were buying displays now:
The 27" Ultrafine is 1300 USD without tax - if you adjust for FX and VAT here the price is remarkably similar.
The "standard glass" XDR is 5000 USD without tax - if you adjust for FX and VAT here the price is actually a little bit lower, but let's use the USD prices as they're what it's based on anyway.
For the price of a single XDR, you could buy 3 (I won't pretend the Apple store will negotiate for four) 27" Ultrafines... which also include a stand each. A 5K 27” is about 70% the screen area (physically and in pixels) of a 6K 31.5”. Two would give you significantly more space for 60% of the cost.
Is the colour accuracy exactly the same?
I don't care. It literally does not matter to me.
Does that mean I agree with the people who call the XDR "over priced" or scoff because it doesn't include a stand? No. I'm sure it's priced in the ballpark for the market it's aimed at, and I'm sure people who are going to use a VESA arm anyway appreciate the option to not buy a stand they'll just take off.
Here's the key thing to take away, that you clearly didn't grasp when from my earlier reply: the XDR does not have any advantages
for my work. I'm sure it's better than what I use or the LG's
for some types of work.