PLS (Plane to Line Switching) panels are made by Samsung; All IPS-type panels, such as Innolux’s AAS, AUO’s AHVA, and LG’s AH-IPS and Nano IPS offer excellent color accuracy and wide viewing angles.
Which IPS-type panel is better is determined by the individual panel quality, rather than by which manufacturer made the panel.
Although the fundamental principles behind each of these panel technologies are very similar, there are some small benefits of having a PLS monitor.
PLS stands for Plane to Line Switching and is produced by Samsung, who claims that a PLS panel offers 10% more brightness, better viewing angles, lower production costs (about 15%), better image quality, and the possibility of having flexible panels.
Of course, a more expensive higher-end IPS panel will possess better image quality than a more affordable PLS panel, and vice versa.
Other IPS Panels
There are several other variations of the IPS panel including AU Optronics‘ AHVA (Advanced Hyper-Viewing Angle) panels. AHVA panels are faster than IPS panels but at the cost of a little color quality, and they are usually found in gaming monitors.
These small differences between PLS vs IPS vs AHVA are not very noticeable unless you’re a professional photographer/designer.
In reality, most people don’t differentiate between IPS, AHVA, and PLS since they are pretty much alike, which is why they are categorized under a single entity and simply called ‘IPS.’
Overall, whether a monitor has an IPS, PLS, or AHVA panel shouldn’t be the deciding factor when searching for a new display. You should check each monitor’s color gamut, brightness, response time, and other specs to determine which monitor’s panel is better.