Seems they could be roughly the same pricing with TUF coming in at 32", which is more suited for 4K

The Gigabyte M28U also supports HDR (High Dynamic Range) and has VESA’s DisplayHDR 400 certification. When playing HDR content, the monitor gets a boost in peak brightness to ~400-nits for more vivid highlights. The stand of the monitor is sturdy and offers height adjustment up to 130mm, tilt by -5°/20° and 100x100mm VESA mount compatibility.

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The screen has a matte anti-glare coating that prevents reflections without making the image too grainy. Die Begriffe HDMI, HDMI High-Definition Multimedia Interface, HDMI-Aufmachung (HDMI Trade Dress) und die HDMI-Logos sind Marken oder eingetragene Marken von HDMI Licensing Administrator, Inc. The Gigabyte M28U is one of the most affordable 4K 144Hz IPS gaming monitors with HDMI 2.1! Image Quality

This also means that if you’re using VRR (variable refresh rate) technology, such as FreeSync, and you’re getting around 60FPS (and therefore 60Hz), some overshoot will be noticeable too. Then there's the stand. There had to be some cost-cutting with a monitor at this price point, and the stand has taken the brunt of it. It's sturdy, and so it's practically all it needs to be, though it's limited in its movement to just height and tilt adjustments. It's also a little bit cheap looking, and the underside relies on pads that are glued on for grip to the desk. On my review sample these pads have already started to peel away with the small adjustments I've made over time, and may end up having to be replaced just to keep the screen steady. With a peak brightness of 300-nits, the Gigabyte M28U can get more than bright enough under normal lighting conditions, while the static contrast ratio amounts to around 1,000:1, as expected from IPS panels. While not mandatory for DisplayHDR 400 certification, the M28U also has localized dimming. However, there are only 8 zones that dim parts of the screen that needs to be dark. So, you’ll only see benefits from it when dark and bright objects are far apart.