I offer these comments in an attempt to be helpful – but without any guarantees.
Samsung – 32" ViewFinity S6 (S60D) QHD HDR10 High Resolution Monitor with Easy Setup Stand
Driving the monitor at a 100 Hz refresh rate may reduce the maximum number of monitors that you can use with the M4 Mac mini from three to two. (See the Mac mini's Technical Specifications.).
Samsung calls this a "high resolution monitor" – but in my opinion, it's not, by today's standards. It has a resolution of 2560x1440 pixels, which is a typical resolution for a non-Retina 27' display. That resolution with that screen size implies a pixel density of roughly 91.8 PPI. Basically it will offer the same workspace as a 27" 2560x1440 display – but with the somewhat larger – and possibly more comfortable – text size associated with 24" 1920x1080 displays. The monitor's specifications indicate that it has an IPS panel, wide viewing angles, good coverage (99% coverage) of standard gamut (sRGB). So – a decent monitor for what it is.
If you're going from an old version of macOS (such as High Sierra) to a modern one, be prepared for the possibility that text quality will be worse. I believe that in the old days, macOS used a messy technique called "sub-pixel anti-aliasing" to improve text quality on standard-PPI monitors – but that macOS does not do this any more.