This is a 32-inch curved monitor that wraps around you a bit, which makes movies and games feel more immersive than a flat screen. The curve pulls your eyes into the picture without needing a second monitor. It's also one of the cheaper ways to get something this size with motion smooth enough for casual gaming — 100Hz means it refreshes 100 times per second, which keeps games feeling fluid without costing what the high-end stuff does.
The trade-off is sharpness. At 32 inches, the 1080p resolution spreads pixels thin, so text looks a little fuzzy up close and fine details in games aren't as crisp as they'd be on a smaller or sharper screen. If you sit arm's length away it's fine, but lean in and you'll notice. The VA panel gives you deeper blacks than most cheap monitors, which helps movies look better in dark scenes.
There's an old VGA port on the back, which tells you this is aimed at budget buyers who might have older hardware lying around.