It may be a very good monitor, but at over 300 bucks its not the best value.
Value has nothing to do with cost. $20,000 USD is a lot of money, but if you could get buy a brand new Mercedes at that price it'd be a great value. Buying a Ford Focus (no shot at ford here, just an example) at that price might not.
When the next closest monitor to the 2412M in features is a $600 monitor (u2410) that represents great value. And yes, in my book it is the single best value in monitors today.