Despite the panel's acceleration, Overdrive is well used and we detected very little overshoot. The ideal scenario.
Since the color rendering was quite good with some adjustment, the SDM-P234 will do very well for photo and graphics work. Still, pros will prefer a LaCie 321, for example. With its 1920 x 1200 resolution, the SDM-P234 provides a large working area that will give photographers great image sharpness. Office applications were no problem, especially since the absence of the X-Black filter makes the monitor better suited for use in office lighting conditions.
Video gaming is quite feasible. Again, the reactivity wasn't quite as good as on the ViewSonic VP930, but it'll do fine if you're not too demanding.
But video is surely the SDM-P234's strongest suit. Whereas few 16:9 monitors are capable of showing a movie correctly, the SDM-P234 did it remarkably well. Video noise was very low. We saw very little sparkling. And the viewing angles were also quite good.
The SDM-P234 is the best 16:9 monitor we've tested so far. Still, its quality comes at a high price.