Buy the Dell SE2726H.

It is the fastest panel here, the only one with a certified eye comfort rating, and it costs less than the Sceptre while doing more.

What was compared

Dell 27 Monitor - SE2726H - 27-inch FHD (1920x1080) 144Hz 1ms Display, in-Plane Switching ... — $139.99
Acer 27in FHD 1920x1080 IPS 120Hz Gaming Monitor | Office KB272 G0bi | 1ms, AdaptiveSync, ... — $99.99
Sceptre 27-inch Prime Gaming Monitor 100Hz 1ms DisplayPort HDMI x2 100% sRGB AMD FreeSync ... — $242.24

1. Smoother motion the Acer and Sceptre miss
144Hz refresh beats Acer's 120Hz and Sceptre's 100Hz, meaning less blur and tearing in fast games and quicker-feeling everyday use. That gap shows up every time you scroll or aim, not just on a spec sheet.
2. Certified eye comfort, not a marketing label
Dell's TUV Rheinland 3-star rating is independently verified blue light reduction, while Acer's bluelight filter and Sceptre's Blue Light Shift are just in-house claims with no certification behind them. If you stare at a screen for hours, that difference is real.
3. Fewer ghosting complaints than the Sceptre
Reviews on this exact comparison flag Sceptre panels for mixed quality and ghosting issues, a problem that shows up in fast motion and fine text. Dell's panel track record at this price point is far more consistent.
4. Speakers you would pay for and never use
Sceptre's higher price bakes in built-in speakers, but most gamers already run a headset or desktop speakers. Unless you truly have nothing else plugged in, that is money spent on a feature aimed at somebody else, and we do not think that is most buyers.
5. Yes, Acer is cheaper. Buy the Dell anyway.
Acer saves you $40, but for that you lose 24Hz of refresh and any certified eye comfort rating, both things you notice every single session. Unless you are buying purely on lowest possible price, the extra spend on the Dell pays for itself fast.