There are at least 3 very, very solid reasons why Sammy should price this device to sell, even if they just break even or post a small loss:
1) Keep Nokia down. Nokia is not a new name. They are still a worldwide presence and a easy to identify product. They are less than a year or so from being the top device maker in the entire planet. They are STILL pushing out great feature phones (Asha series) and a huge threat in developing countries. If they start selling 46-50 million WP 8 devices a year, they become a global threat to Samsung's perch as top device maker. If Samsung prices this to sell and steals some of that Thunder, it is an investment. (Understand, Nokia fans, this is not my opinion, this is what I believe Samsung as a company should be thinking.)
2) Their relationship with Microsoft is really, really good. They put out very good Laptops, and will be happy to push those Laptops with W8. They will be among the first to put out Tablets with W8 (both RT and Pro versions). Why then would they not see the advantage of WP 8 handsets to take advantage of the ecosystem Microsoft wants to build? Why would they let Nokia or HTC take advantage of that by beating them to the punch or pricing themselves out of the game? Got this great Samsung Laptop at home, and this wonderful Samsung Tablet? LOVE Windows 8? Well, look here.... a nice high end WP 8 Sammy phone, priced to move. Just a good investment.
3) There may be a point where Android crashes, and becomes a bloated mess. There may be a point where Apple wins court cases. There may be a backlash in sales where the consumer just gets sick of grid icons and wants something different. WP still has a great chance to take off. A small investment in underselling the competition now may prove HUGE profits in a year or three. Microsoft has the money to see WP through to the end, while Blackberry, open sourced WebOS, and the MeeGo re-start up may not. Tizen is being partly finance by Sammy, but WP is cheaper and has a HUGE ecosystem (cross platform, app development, cloud storage) already behind it.
Cheap investment. Android sales will make up any loses in what, about 15 minutes??