Posting in large text and in all caps means you're yelling at the audience. It's frowned upon and stated in the Rules of Conduct located at the top of each forum section.
Without knowing what your specs are and assuming you have no restrictions with GPU's horsepower, I'd get the Acer if you're looking at the panel alone. If you can take advantage of 144Hz from your GPU, I'd say go for the Dell but please keep in mind 155Hz is an advertised frequency, you will need to overclock in order to get to that mark. Hence why I said 144Hz for the Dell.