The Samsung looks the better display (larger with more functionality), the only thing I'm not sure about is it doesn't appear to have an audio out (it doesn't seem to be listed on Samsung's product page), but I'd be surprisied if it didn't at least have a headphone socket.
I have the Viewsonic VX2260wm; I use the DVI for my PC and HDMI for my PS3, and because the monitor has a 3.5mm audio input and output I can use the input for my PC's audio and the HDMI lead for the PS3's audio, which both get directed through the single audio output on the monitor to my speakers (monitor speakers are useless).
Image quality will be very similar, so choose the one more suited for what you're using it for. The Viewsonic will be no good if you want to use it as a TV, but may be cheaper and works very well if all you want to use it for is a PC and PS3. My only critisims of the Viewsonic are that the presets aren't very good; they make the colours look a bit washed-out (though this isn't a problem once you've adjusted the custom settings well) and the text can be a bit small at full resolution (most noticably when browsing web pages, general fonts in XP are fine).
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