Ah a more interesting question

If we leave Nokia out of the picture due to budget constraints, I see HTC being the phone with better technology while others see Samsung with better specs.
HTC's integrated camera chip and software solution for Beats audio gives much more attention to WP8 than Samsung. HTC's wide angle view and focal length impresses more than Samsung. This equals better pictures and music quality than Samsung. As mentioned, the screen technology is better than Samsung's Pentile display. Which just means the RGB layout of the 8X is objectively clearer to the discerning eye.
They both have 720p which is not as impressive as the 768 the 920 has. This resolution number is more important to me than ppi because ppi is very dependant on screen size. THe 8X 342ppi would be far less if it were 4.5" or 4.8". The resolution of 1280x768 is more relavent because it is a 1-to-1 scale correlation to the old WP7 resolution and the 720 is not. All this means is that a 768 screen will use the full screen to display old data without scale issues while the 720 screen may introduce workarounds. But if I am not in the market for the 920, this tangent is mute.
Samsung has its benefits. I think the 4.8" screen be a better media viewing experience for those who watch movies or surf often than 4.3". (When you are 2-3 feet from your screen, you will probably will not notice Pentile vs RGB) Its SD card will come in handy for movie and music downloads. The SD card will also come in handy more for late adopters who only get 7GB of Skydrive storage.
So I think HTC has better technology while Samsung has 'bigger' specs. If I didn't know about the 920 which hits the sweet spot between specs and technology, my choice would be difficult. I would not care about the SD slot of Samsung because of 25GB of Skydrive. I would not care about the Beats of HTC because I am not an audiophile. I care about pictures but I also care about a comfortable mobile movie experience. I would settle for the 8X (by 55/45 margin) because I take more pictures with a phone than I watch movies.
But here is the kicker, I don't think the 8X is HTC's flagship WP8 phone... (My Titan tells me it is getting nervous because it senses its successor)