When I bought it, I was torn between this one and the LG 27GL850-B. I don't regret choosing this one even though it was a bit more expensive. It doesn't have any backlight bleeding that bothers me, it has one dead pixel which I noticed after 3-4 hours of use in white color, but overall it's not very noticeable (and it's not worth the hassle of returning it within 14 days and getting a worse one). Flawless performance in games and very bright overall for everyday tasks. I use it with settings I found on rtings.com: brightness 20, contrast 80, color temperature user mode (R:89, G95, B:100) and if I increase the brightness more, it strains my eyes when I have a white background (e.g. Word). The HDR doesn't really make a difference, but because it maximizes brightness, it's great when I connect my PS4 or play a game on PC. I don't use it for movies anyway, as I prefer the TV because of the size. With the price drop now, it's worth even more, but there are also more models to compete with it. I didn't give it 5 stars because I find the OSD relatively difficult to use and I would like it to have software support to change the settings (e.g. if the button breaks, it needs to be serviced)

The only negative aspect and the reason why I am writing a review, as it has not been mentioned by others, is the absence of an option in the menu to disable the display port deep sleep. This creates a problem for me and generally in setups with more than one monitor.

So, what happens is that I have 2 screens and the vg27aq is the second one. The screens turn off after a specific period of time, for example, when the mouse is moved, and when they turn back on, the main monitor takes 1 second to light up, while the vg27aq takes 7-8 seconds. During this time, a sound is heard indicating that a new device has been detected and connected to the computer. The icons and windows that were open on the vg27aq are all transferred to the main screen. There is a notification from the Nvidia control panel that a gsync monitor has been detected and then it functions normally. The icons go back to their place, but the windows remain on the main screen instead of going back to sleep.

For example, check this video: https://www.youtube.com/watch?v=gJdJ-NO63Aw&ab_channel=Mikez87

With gsync disabled on the vg27aq, it opens faster, but the problem with the windows and icons moving around still persists.

It has good value for money and overall good features, but it loses points for the issue I mentioned above and the poor HDR. 3/5

Generally satisfied, only a little backlight bleed within reasonable limits. If you look for it with black screens, etc., it is easily noticeable, but in regular use, it is never observable.
I calibrated it for colors as soon as I got it, tried ready-made profiles for this specific monitor, and made my own adjustments. Although the results are generally good, I didn't feel like I achieved the perfect outcome. Admittedly, I don't have much experience with this as this is the best monitor I have used so far.
In terms of ergonomics and menus, it is excellent.
The response times are also very good, and one of the uses for which I wanted it is directly affected by response time, and the results are exceptional.
The brightness level I ended up with after calibration gives me the impression that it might tire some people, but personally, I am not bothered by screens, and I had no problems no matter how many consecutive hours I used it (in relative terms, I have it at 55/100).
Finally, in the rare occasions I tried HDR content, I didn't get the desired result, based on my experience so far, it can be ignored as a feature.

I bought it for €530, and I was close to giving it a 5/5 rating. The current price of €479 is very good.

There is no need to write much about the screen since, if not the best, it is one of the best in its category and obviously at this price. With G-Sync and ELMB Sync enabled, the experience in FPS Games as well as Action/Adventure titles like Shadow of the Tomb Raider is invaluable. Of course, you will need a powerful graphics card to be able to take advantage of what this screen has to offer (I recommend Nvidia RTX Series for the use of RTX technology).

Something to consider is that with the use of ASUS ELMB Sync, the brightness of the screen will be slightly low. But it is worth the trade-off for a blur-free and tear-free experience.

As for the external design, the screen can rotate up to 90 degrees on the X and Y axis, up to about 45 degrees on the Z axis, and also offers height adjustment with a sturdy mechanism.

I note that while ASUS states that the screen supports HDR 10, the maximum brightness it can provide is 318 cd/m2, while the minimum value should be 400 cd/m2 and above according to VESA Certification for HDR.

Sources:
Color Profile: https://www.tftcentral.co.uk/articles/icc_profiles.htm
HDR Certification: https://www.tftcentral.co.uk/articles/hdr.htm