Well, I suppose it depends on what your use is.
From what I read, I assume the Vive Pro has the following advantages over the Samsung (have myself tested neither of them):
- better tracking quality (behind the back tracking of controllers, in the dark, etc.)
- probably a bit more comfortable as the new audio strap is said to be better that the Vive CV1 Audiostrap
- better audio
- wireless announced (although there are announcements for Windows MR wireless too, e.g. from TPCast)
- build quality likely a bit better
What is not substantially better:
- displays & lens combo (same displays, but the Samsung seems to have slightly better lenses)
- tracking area (inside-out logically beats even the larger Lighthouse 2.0 area)
- less controller input variety (analog sticks)
Not sure I would conclude that that makes the Vive Pro a "much better" HMD ? Certainly not for a consumer who will not use it for 10 h a day (where comfort, build quality gain more value).
If I get a substantially comparable performance for me as a consumer, and pay substantially less, then I guess I would say in comparison the Samsung offers me a better deal. It does not need to be better than the Vive Pro in absolute terms if the price difference of the Vive Pro is not matched by appropriate added value for me, in order to say that the Samsung is the better choice for me.
Price obviously is critical in the sense, that most products on the market would be substantially better if the companies could assume that the customers do not care about spending any amount of money. Often a lot of sacrifices are made in the design & development process to meet a price point which is supposed to be competitive.
Personally I would even happily spend 900 $ or more for a real next gen HDM, if it had all the goodies we are waiting for. But the Vive Pro definitely does not even come near to what I would expect for that money.
[Edit: forgot to mention the 2 camera's (I never even made use of the 1 camera on the Vive, so not sure it adds anything) and the two microphones (again, not exactly sure how I as a consumer will have any gain from that)]