Has anybody actually tried to buy the Dell U2312HM from the small & medium businesses section, rather than the home & home office section? Since for some reason it's cheaper.

Small & Med businesses:
http://configure.ap.dell.com/dellstore/con...oc=T14U2312HMMY

Home & Home office:
http://configure.ap.dell.com/dellstore/con...oc=T14U2312HMMY

I'm just really scared that if I buy from the former link, they will charge me with fraud or something 

IPS are IPS, no such thing as half IPS. it's not like e-IPS is a hybrid using another tech. but just a easier and cheaper to make version of the tech.
as u say, no one gonna buy a expensive monitor right off the bat, so e-IPS is a stepping stone for ppl to experience the benefits of IPS first and get them hook.

for the 27 inch model, I think Apple Cinema Display and Thunderbolt Display are the only glossy IPS panels.
I also believe that the panels used by Apple are the only glossy IPS panel supplied by LG Display
since LGD usually produce matte IPS panel for their OEMs
You have to blame LGD for the lack of glossy panels since they are the main producers of e-IPS, S-IPS and H-IPS panels

e-IPS that are true 8bit are (from what i find) Dell 2209WA, LG W2220P, Fujitsu P22W-5 ECO, HP ZR24w and Fujitsu P24W-6

ipad2 is a true 8bit ips panel while the asus trasnformer is 6bit with dithering

After you use IPS, you don't want to go back to TN. 

Personally I will trade off a few inch to IPS.

Yes, IPS (even cheaper version IPS) vs TN has the difference which that is greater than difference between Non-Led TN vs Led TN.

Dell ips, PCFormat review definitely not a joke 

Dell differentiates white dead pixel or black dead pixel, one of them... you can exchange even if you have one... not too sure, ask CS