All things considered, the Gigabyte M32U is a successful product. It's one of only a few reasonably priced 4K gaming monitors currently on the market. More interestingly, no important corners have been cut to achieve the sub-$1000 price. The M32U offers great image quality, excellent gaming performance, and a number of useful extra features, which make it a more complete, well-rounded product.
Anyone but a creative professional should be completely happy with the image quality of the Gigabyte M32U even before calibration. The monitor comes with decent factory settings which can be further improved by a couple of minor tweaks in the OSD. The resulting picture quality is really good, with vibrant colors, smooth transitions between neighboring color tones, and fantastic sharpness from the 31.5-inch SS IPS panel running at native 4K resolution. The luminance, color, and contrast uniformity are very good as well, so the only thing separating you from using the M32U for more demanding work, such as serious photo and video editing, is some deviation in color accuracy at certain tones. These can be fixed by doing a proper hardware calibration, which unlocks the full potential of the M32U.
Gamers will love the low input lag (a firmware upgrade to version F06 is mandatory!), sharp moving visuals, pair of HDMI 2.1 ports for 4K@120 Hz console gaming, and many gaming-oriented extras, such as virtual crosshairs, a built-in timer, the Black Equalizer feature, which makes in-game targets hiding in shadows much easier to spot, and AMD FreeSync Premium Pro certification. The M32U is correctly recognized as G-SYNC compatible with NVIDIA graphics cards, so you're free to enjoy all of its adaptive synchronization capabilities regardless of the hardware your gaming rig is built around.
Gigabyte didn't stop there. They've also added a couple of features with more of a focus on everyday productivity, such as the KVM switch, Picture-in-Picture and Picture-by-Picture display modes, and a USB Type-C interface, which makes pairing the monitor with a modern laptop a breeze. With that, the M32U is easy to use with two platforms at once, be it two computers or a computer and a console.
There are a couple of drawbacks—the USB Type-C port only delivers 18 watts of power, there's no way to pivot the screen, and the OSD Sidekick Windows app is a mess, but it's hard to argue with the combination of performance and price of the Gigabyte M32U. Because of that, it is quite possibly the first 4K gaming monitor I'd be happy to recommend to anyone looking to jump on the 4K gaming train.