Which Monitor is good for gaming?

For GAMMING BENQ is better as it has 2ms response time

Stay away from that BenQ. Its a TN panel. The Dell is an AMVA and is better. Response time of 2 ms is G2G for the BenQ and that is inherent with TNs but picture quality is not good on a TN panel. And this response time of 2ms 4ms 6ms are something that is under perfect test conditions and involves a lot of parameter which you will never implement. So dont read too much in to it,though of course its important but not a deal breaker.

You are safe with the DELL's modern and superior AMVA panel.

so you mean dell 2440l will be superior?

Definitely.

For gaming which is better: va or ips ?
ips seems to have much better color reproduction and viewing angles while va has the lower response times and price.

hmmm.

The newer VA like the AMVA are fast closing the gap with IPS and are even going ahead in outright Contrast A to B comparison. Still a good IPS panel is more desirable but you cant go wrong with the newer AMVA/S-PVA panels.