I'd probably favour the Samsung with the core 2 duo processor and 3gb ram. Got an R600 for eldest son at university; it's not what I'd call ultraportable but since it stays in his room that's not a problem. Big screen, full size keyboard with separate number pad. Better graphics than the R610 in your link, which he needs for his CAD stuff.
I think it depends upon what you need the laptop for. The Samsung has an Intel Core 2 Duo which is more powerful than the Acer's AMD. The hard drives are the same and the difference in RAM is negligible (32 bit Windows can't use much more than 3gb anyway).
The greatest difference is the graphics card, the Radeon 3650 in the Acer is considerably more powerful than the 9200 in the Samsung. The 9200 would be perfectly acceptable for everyday use however and may be capable of playing the odd older game.
If you are looking for an 'everyday' laptop, for the internet, office work, watching films I'd suggest the Samsung. If gaming is of concern to you than the Acer would be a better choice.
As a side note: the resolution on that Samsung (1920x1080 on a 16" screen) will be very small (I have 1680x1050 on at 15.4" screen and it is pushing it). You can of course adjust the font size in windows, but some people are not satisfied with the result- so it is something to keep in mind.
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