Xbitlabs.com recently did a techical review of all of the new Touch of Colour monitors, looks like they all did very well. The P2370 had a tested response time of 4.1ms on "Still mode", RTC errors of only 8.8%, which is very very good compared to most monitors that pass through their labs.
So often nowadays companies make response time claims on their monitors that are just outright false. Many 2-5ms monitors end up easily in the double digits, because there doesn't seem to be any standard, and most people can't really tell the difference anyways.
Here's a link:
Roundup: New Samsung Touch of Color Series (page 10) - X-bit labs
I recently bought myself a P2270 and I couldn't be happier with how it's been performing.