what's the price on the samsung? The only difference I can see is the AOC is advertising large contrast ratio while at lower response time (5ms vs 2ms). And samsung has a whole bunch of features like wireless + usb hub.
Best buy doesn't even bother to list the same criteria consistently, so it's hard to compare the two.
Personally, I'm looking to buy Dell U2312HM, but if you're looking to shop in $100 range than those two monitors (which are most likely TN panels) will work fine.