it is the same machine really, If the LCD is better in the refurb get the refurb as a TN 24" panel will look like dog sh*t compared to the H-IPS, personally, I would go with this
http://store.apple.com/us/product/FB325LL/A?mco=MjE0NDk5Mw over the new one. its only .1ghz slower and the money you save could easily buy 4gb ram from a 3rd party vendor and a copy of whatever software you want + snow Leopard when it comes out