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Dell 27" here. I did have a 22" Dell Widescreen but this blows it out of the water and I don't think I'll ever get a 22" ever again. It cost me $1400 last year in April. Stunning picture quality and great value. The pixel size is slightly larger, but sitting an arms length away isn't too concerning unless you need fine pixel detail.
Components I believe are the same as Samsung. For 22" value, I'd also recommend Samsung.
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