According to an article on [url=http://www.digitimes.com/mobos/a20060419PR210.html]DigiTimes[/url] market sources were quoted as saying that Microsoft originally wanted to partner with VIA to help promote the UMPC. However they didn’t due to the fact that players like Samsung and Asus preferred Intel.
Also according to the article both VIA and Samsung have declined commenting on whether or not Samsung is really releasing a VIA based UMPC.
The only info that was given was from Samsung saying that they have no agreement with VIA.
The price of the Intel will need to come down if a VIA based Samsung device becomes available with the same specs. At that point only die hard Intel fans would even consider paying $400-$600 more for the same machine.