Samsung offers a new VA screen, 32-inch for Full HD though. The 351 Series S32F351 adopts a VA panel similar tot similar to those of an In-Plane Switching (IPS) display. The 1920 x 1080 pixels monitor... Samsung 351 Series S32F351 32-Inch Full HD Monitor
Not if you sit anywhere near the monitor. At 27" the pixels are way too obvious and blocky. 1440p on a 27" panel at enough of a distance is actually smooth enough to give a slight illusion of depth depending on the content. That wouldn't be possible at 1080p. 4K on a 27" panel can give an illusion of depth even at regular close monitor distance.