This is the cheapest way into proper smooth gaming on a 27-inch screen. It refreshes 180 times per second, which means fast games feel responsive and fluid instead of choppy. Pixels switch fast enough that you won't see motion blur trailing behind moving objects, and the price is low enough that you don't need to save up for months.
The trade-off is sharpness. At 1080p stretched across 27 inches, individual pixels are slightly visible if you sit close — text looks a bit soft, and fine details in games aren't as crisp as they would be on a smaller screen or higher resolution. If you mostly play games and don't obsess over text clarity, that's a fair swap for the smooth motion and low price.
The HDR label doesn't do much here — the screen gets bright but doesn't have the contrast to make highlights really pop. Treat it as a regular bright display.