If you're primarily focused on productivity and only game occasionally, the Dell U2723QE is the better choice. The IPS Black panel makes a noticeable difference in contrast and black levels, which is beneficial for reading and coding. While the LG has a faster refresh rate, the RTX 3070 will still provide a good gaming experience on the Dell at its native refresh rate. Think of it this way: you'll appreciate the better image quality of the Dell every day, while you'll only notice the LG's faster response time during gaming sessions. Unless you are a competitive gamer, the Dell should serve you better overall.