This is the entry-level gaming pick — cheaper because it skips resolution. At 27 inches, the 1080p pixel count means you'll notice individual pixels up close and text isn't as crisp as higher-resolution screens. But if you mostly game and your PC isn't top-tier, that lower resolution is easier to drive at high frame rates, which matters more in fast games than pixel-perfect sharpness.
The VA panel gives you better contrast than most gaming monitors, so dark scenes in games actually look dark instead of washed out. The 165Hz refresh (how many times per second the image updates) keeps motion feeling smooth in shooters and racing games without needing an expensive graphics card to keep up.
The HDR label doesn't do much here — it's the marketing-sticker kind, not the kind that makes highlights pop. Treat it as a regular bright screen.