I like both players. The ergonomics of the Samsung are better than the Toshiba. I do, however, like the build quality of the Toshiba better, and the heft of it.
So far, HD DVD has been much better in the software department. Even the lesser titles have a clean appearance, apparently because of the VC-1 codec(though I'm not expert enough to know for sure). The one title that has that same clean look on BD is GOOD NIGHT AND GOOD LUCK, probably the nicest Black and White disc I've ever seen on any format. STEALTH and UNDERWORLD also look very nice on BD, but they are just a bit short on that "clean" appearance. They look more like video than film; gorgeous video, but still video(and some people may prefer that). Many of the other titles I've seen aren't up to par, but I blame bad software, not the Samsung, which seems to be fine when good software is fed to it. I'm looking forward to CORPSE BRIDE and other VC-1 and AVC titles on BD, which should help Blu-Ray to become comparable to HD DVD in the quality department.
Audio: both are good in this regard. I don't have TrueHD yet on the Tosh, but DD+ sounds really good. The Sammy's audio on Dolby Digital sounds better to me than regular DVD's. CD's sound really good on both players, with a slight edge to the Tosh through the analog connections.
I have expressed dissatisfaction with BD in the past, sometimes very angrily, on these boards. It's mainly because the early software has been, for the most part, a disappointment, and the seemingly bi-weekly issues that are reported with the Samsung(Genesis chip, no BD50 without firmware update, etc.).
I've also been frustrated because a few members here don't seem to like any negative feedback about BD. In retrospect, I can understand where they're coming from, as relentless attacks seem to be the norm from extremists on both sides these days. But, at the end of day, it's only a home video format, and it's not worth getting upset about, especially when you look at all of the real issues plaguing our world these days.
I plan to continue to support both formats, and hopefully they'll both flourish and gain in quality for years to come, and provide loads of entertainment to all of us. I also plan to stay out of any flame wars on these boards in the future. ;)