I don't think Samsung wants to compete in the 'cheap' segment, it's a race to the bottom. As well, advanced headsets use individual high resolution panels for each eye. It's just not good enough anymore.

The biggest problem is to really be XR, rather than floating screens in space with no good answer for input, you need expensive sensors along with advanced object detection, and the Qualcomm chips everyone but Apple uses just aren't up to it to it. They are just at a prototype level, putting a wireframe around a ... banana? ... couch? while Apple will probably come out the gate able to completely modify your environment with realistic or animated elements from the warehouses of their entertainment divisions. I hate to refer to a TV show because it's so limiting to the imagination, but Apple's product will be like the holodeck and the health scanner that you communicate with via eye movements and minimal gestures. Samsung's will be like a thing you put on your face that can show you youtube while you wave your arms around.

Who makes decisions in these companies? All Samsung need to do is make a lightweight and affordable smartglasses like the Nreal Air but with sensors and is specifically designed to work with Dex. So now you have a space to project apps and experiences.

It would also be cheap around $300 and implementation is simple because everything is done on the Galaxy phone that a huge amount of people use everyday.