If Samsung is the same as Panasonic, I'm not impressed. As their lower end models have very few features, & are clunky to operate. I have a Sylvania (by Funai) DVR90VF combo unit, and a Panasonic ES-20K, and found the menu, features, & operation of the Sylvania more intuitive, logical, detailed, & easier to operate. Along with extra features like zoom, 30-sec commercial skip, sound at 2X search (ledgible too), adjustable chapter time setting, a stereo tuner, and better (more pronounced surround detail), It's not too Shabby! And although the picture quality is a hair clearer on the Panny, the Sylvania has what appears to be a brighter, more natural looking picture. Finally it appears the Sylvania is more stable burning, & playing, I think I could throw anything at it, and it would play decently, not like the sensitive (high strung) Panny.
I actually bought the Sylvania first, (on sale) at Sears, and liked it so much, I couldn't return it, so because it is silver, and doesn't have Flex record, it was relegated to the bedroom, and the black Panny ES-20K sits in my matching entertainment center.
I wouldn't drop this into the same cheapo category as an ILO, or Cyberhome, or any other no name unit. I consider it a decent economy model DVDR