I actually just bought one of these, it's coming tomorrow:
http://www.amazon.com/Samsung-S27B970D-27-Inch-LED-Lit-Monitor/dp/B007M4UUF2/ref=sr_1_1?ie=UTF8&qid=1360868144&sr=8-1&keywords=samsung+970
The new PLS panels in the Samsung are getting insanely good reviews, most are claiming better than IPS, and I don't see the new dell monitors having the same quality for gaming and day to day tasks. These dells are 10bit monitors, which add a ton to the cost and give 0 benefits to gamers and your average user.
Dell also has had very mixed results lately with it's monitors, mainly due to their anti-gloss coatings and bad QC. The Samsung is glossy, they factory calibrate it and give you a calibration paper in the box, and Samsung apparently has been requiring a much higher standard for backlight bleeding and uniformity on their 970Ds. It's virtually none, and I can't say the same for any of the current Dell monitors, they are extreme hit or miss in that department.