Depends on what you are looking for. Pitting individual models would change the statistics but I would say Dell since I use one and its a sweet IPS panel.
But if i were to suggest then I would start with BenQ. Really good feature set.
Value for money goes in the period of warranty too BenQ offers striking display quality for one year. Whereas Dell on the either side takes period to three years. That's what it took me to opt for Dell.