Conclusion, Comparison and Settings
+Fairly priced
+Glossy screen=vibrant whites, light colours and clarity
+Fully functional 3D out of the box due to the built in IR Emitter, HDMI 1.4a port and bundled 3D glasses for 360$
+Near perfect default colour accuracy
+Standard Preset provides a very natural image with good brightness and contrast
+1100:1 native contrast across all ranges of brightness including 3D mode
+Highest contrast I have measured on a TN panel apart from the HP 2509B
+No ghosting
+Very low input lag (10-11ms)
+Less cross-talk in console games and 3D movies vs the Asus VG236H
+3D mode has natural colour apart from the blue/purple-ish dominance
+3D mode colour was better than the S27A950D
+2D-3D conversion works fantastically and much better than the S27A950D
+2D-3D Conversion works nearl as well as proper 3D for some games and movies
-TN panel=very narrow viewing angles
-Glossy screen=reflections
-Severe back-light bleeding and poor screen uniformity
-Accentuated gamma shift due to the poor screen uniformity
-Back-light bleeding and blue tinged blacks on the bottom part of the screen was distracting with dark content
-Worst screen uniformity I have seen apart from the S27A550h and S27A950D
-High input lag which causes a noticeable delay (38ms) when 2D-3D conversion is enabled
-Blue/Purple-ish tinge which dominates even after calibration
Apart from the poor screen uniformity, back-light bleeding and blue/purple-ish tinge the S23A700D improves on everything the S27A950D did right. Screen uniformity varies from unit to unit, so if one were to get an S23700D with good screen uniformity they would have one of the best TN panels avaliable.
Compared to my Asus VG236H the S23A700D had less ghosting in 2D, less cross-talk (though still present) in the 3D movies I compared and higher measured contrast. My Asus had more natural colours out of the box, better colour in the 3D mode (not adjustable, you can tweak the Samsung's colour in the 2D-3D and 3D modes) and less gamma shift which was the result of having better screen uniformity.
The Asus also suppourts Nvidia 3D wich is more widely supported, has less issues but is not as customizable as the Tri-Def software. The Asus lacks HDMI 1.4a so console 3D is out of the question and you are looking at spending a minimum of 100$ extra to get the Nvidia 3D IR emitter and 3D glasses which makes the Samsung a better value since it comes with everything you need to operate in 3D for 350$.
If you are having a hard time deciding base your purchasing decision on what graphics card you currently own or plan on buying if you want to use 3D. Only buy something if it can be purchased from a place with a hassle free return+exchange policy! Being stuck with something you don't like and paying restocking fees sucks!
AMD GPU owners can only use the Samsung displays for proper 3D while Nvidia GPU owners need to stick with Nvidia 3D compatible displays. Click the link below for a list of all the Nvidia 3D compatible displays:
http://www.nvidia.com/object/3d-visi...uirements.html
If you have no intention of ever using 3D buy the cheapest one as long as it can be purchased from a place with a hassle free return+exchange policy.

Settings
Brightness: 22
Contrast: 75 (Default)
Sharpness: 60
Response Time: Faster (Default)
HDMI Black Level: Normal (Default)
Gamma: Mode 3
Red: 50 (Default)
Green: 50 (Default)
Blue: 42
When 3D is enabled just change the Gamma to Mode 3 and the Blue to 42. Keep everything else at the defaut settings.
For console settings refer to this image:

Use the AV mode for consoles and PC mode for PC as shown in the top right image. Use the Screen Fit option as shown in the bottom right image to avoid over-scan with your consoles.