Not sure about the scaling in games Laz.
Ok, here's how I see those monitors. About the only real differences is that the Dell has HDMI but a Display Refresh Rate of 60Hz which really changes that 5ms response time to about 8-10ms (still not too too bad). The Samsung on the other hand, doesn't have HDMI but can do 75Hz refresh rate.
If you have no need for an HDMI, then the hands down winner is the Samsung.