I'm in the same boat and have been researching both players. The LG has gotten mediocre reviews for PQ:
LG BD300 Video Players and Recorder reviews - CNET Reviews, and doesn't have 7.1 analog audio output.
The Samsung has the Reon HQV chipset for very good upconverting, has 7.1 analog audio out, but has a sketchy track record for its BD players. It also doesn't internally decode DTS-HD MA, but there is apparently a firmware update due out by the end of the year that addresses it according to the AVS message boards.
I personally would take a chance on the Sammy because Netflix streaming is important for me as well, but I might wait to see what Black Friday and Best Buy brings because their exclusive model (2550) also streams Pandora.