Some quick thoughts from just having looked up their specs...
VA panels like the Samsung has will offer much better contrast than an IPS or TN panel, with deeper blacks. Many VA panels tend to show a bit of purplish ghosting when moving between certain dark shades of gray though.
An IPS panel like the Dell has will likely offer better color accuracy and viewing angles. However, dark areas in IPS screens tend to glow a bit, hurting their contrast.
That particular Dell screen appears to have a much nicer stand, capable of tilt, swivel, height adjustment and even 90 degree pivot to put it in portrait mode. The Samsung's stand, on the other hand, only appears to offer tilt adjustment.
The Dell also has a USB hub, providing USB 2.0 and 3.0 ports on the bottom and side of the monitor.
The Samsung offers FreeSync support, nice to have if gaming on an AMD graphics card.
Aside from resolution, refresh rate and screen size, they are very different monitors.