No way for me to do an A-B comparison. But when I bought my new house, I kept the old one.
The old setup was a 7.1 discrete, non-Atmos setup and was excellent. The new house didn’t lend itself to doing that without a fairly major expense, hence the Samsung HW-K950. Since then I have listened to both at different times with the same source material. The setup at the old house sounds a little better and offers more granular control of things than does the Samsung soundbar setup.
To my ears the difference is slight, others with better ears might disagree. And note that the soundbar setups I’m primarily interested in are not just soundbar + subwoofer, but include rear surrounds too. One exception I considered was the Sony HT-G700 for the bedroom since it would be such a simple install with no great needs for true surround/Atmos because of what I would watch there. In the end I just knew that it wouldn’t be good enough as the Samsung has spoiled me.
If I were to go to AVR+discrete speaker setup for Atmos the labor costs would be pretty high and I cannot do that kind of work anymore, age and condition preventing that. I would want all wires fished with wall terminations to almost no wire showing. I even thought about it and got a quote from an installer. Total cost for the work plus the speakers and AVR I would need for a 5.2.4 was around $3500 as I remember.
The Samsung doesn’t play with the audio as much as the Nakamichi as it has true, discrete speakers. At the time I bought it, it would massage stereo to faked DD5.1 and that’s about all, but it does a very good job of it.
I’m looking forward to see how the Nakamichi performs compared to the Samsung and I will be able to do an A-B test of that. Rtings.com did a review of the Nakamichi 9.2.4 that even commented about the differences they noted between that and the Samsung HW-Q90R which is one of the successors to the HW-K950 I have. They tend to prefer the HW-K950, Nakamichi fans don’t agree.
It should be noted that in looking for info and such on the Nakamichi 7.1.4 I just bought that there is lots of old info that is pre-update. You have to look at the date of the info/review that is offered.
EDIT: A question for you. Have you ever listened/tried out any soundbar setup? Especially the higher end ones? Or are you just being a bit contentious??