Funnily enough, I just saw a 23" Acer (specific model unknown) sitting in-between two Sammy's at Costco this weekend, a 23" and 27". The first thing I noticed was that the Acer was much brighter, display seemed much crisper, and colors popped...while the Sammys both looked almost muted in comparison. Despicable Me was playing, so lots of yellow...that's when I realized color accuracy was off on the Acer, and black level seemed very poor.
Personally, I would spend the extra bucks and get a Sammy.