Monitor for programming/reading - 4K IPS 60hz vs 4K VA 144hz?

[pervouslutetium]

Hello

I am working as a developer. I work per day 12-14hours, and I want to take care of my eye.

I am currently using Monitor Dell UltraSharp 43 4K, but I think this screen is too much for me, and I want to look at a too-large screen too close (2.5 feet). I also wear special glasses with blue-light filter and use blue-light filter monitor option.

I read many review about monitors, and I think based on two options:
- Gigabyte M32UC - Size 32" Pixel Type VA Max Refresh Rate 160 Hz Variable Refresh Rate Yes Native Resolution 3840 x 2160 HDR10 Yes

- Dell S2722QC - Size 27" Pixel Type IPS Max Refresh Rate 60 Hz Variable Refresh Rate Yes Native Resolution 3840 x 2160 HDR10 Yes

I bought these two monitor, and want one to return, one to leave.

At the moment better for me is Gigabyte, but I readed that IPS for coding is better, right?

VA is most harmful for long-working?

My main goals for new monitor:
- cleary text - 4K in my 43 Dell is very averge

- good for eyes

p.s
I thinking about apple studio display, and maybe it is best options?