"A 100Hz monitor for the price of a 60Hz one, with all the compromises that implies."
The 100Hz refresh rate offers a tangible fluidity upgrade over basic 60Hz office monitors, but the '1ms' response time is a marketing figure achieved through blur-reduction that doesn't change the panel's native slowness.
This is for someone on an absolute minimum budget building a first PC or needing a secondary display. If your priority is getting a refresh rate above 60Hz for the lowest possible cost, and you can tolerate motion blur, this is functional.
Anyone playing fast-paced or competitive games should skip this; the VA panel smearing will be a significant disadvantage. Users who value color accuracy or build quality can find much better, albeit more expensive, options.