I don’t think I would call it “the same” as the Pro Display XDR, pretty sure it’s not the same panel?
I have the XDR and got it as I live in an apartment which gets a ton of natural sunlight and the XDR goes to 1000 nits sustained brightness (1600 peak for hdr). The specs of the Dell panel indicate max brightness of 450 nits, so not at all comparable.
Have the kinks with the U3224KB been worked out? I had one for a while but ended up returning it and replacing it with a Studio Display due to a bunch of papercuts (blog post with details in my profile, if interested) mostly concerning its functionality with macOS (though there were a couple of issues with the monitor itself too, mainly the AG coating).