Best answer by AjTrek1
There shouldn't be a difference in speaker audio as it relates to the Beam itself. I didn't research your Samsung but you'll have to concern yourself with whether or not it will pass DD5.1 over optical or force the audio to PCM. The differences in PCM vs DD5.1 would become more apparent in a full-on HT setup (i.e. sub and surrounds). Using optical will negate other assisted features. All said the Beam should serve you well but in the end you'll have to judge the Beam on what you hear vs. my speculation.
According to your Samsung manual it will pass DD5.1 over optical