I got the Dell U3223QE as my second monitor. My first monitor is the Dell U2721DE. I use them with the OWC Thunderbolt 4 dock and the M1 Pro MBP 14. The monitors are connected via USB-C to the dock.
So far, I really like the monitor. Colours are beautiful, blacks are noticeably deeper than on the U2721DE. Backlight bleeding is not better nor worse than on the other one. I use it for work (coding), no gaming, so it's fine for me. The display quality, build quality, design, ports and features are worth the price for me.
I only have one little issue with it. I have a Benq screen bar connected to one of the USB ports and it only works, if the laptop is plugged into the dock. As soon as I undock, the light goes out. This is not so with the U2721DE, which keeps supplying power through USB, even when undocked. Maybe it's just some setting on the monitor, I don't know.
27" 2K vs 32" 4K: 27" 2K is very nice, but I really wanted to have a 32" 4K monitor. I tried an ultra wide once, but it just didn't feel right for me. This 32" 4K monitor seems to be the best for me personally, I'm really happy with it! It's definitively awesome for productivity.
I use the middle scaling setting (3008x1692), this is the sweet-spot for my eyes.
Needless to say, nothing beats the new M1 Pro MBP's screen, which has the best colour, brightness and 0 backlight bleeding. I don't really care about the refresh rate, 60 Hz is fine for what I do and I honestly don't even notice the difference, when I'm using the 120 Hz screen of the MBP - maybe I just don't do anything that would make it noticeable, I don't know.
The U3223QE is in the middle:
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