Product review (3 stars): Not the same as OEM, in taste and flow rate
Not the same as the OEM filter.  Here's why:

The water flows through this filter much faster than the OEM filter. Faster flow means less filtration.  I could be a geek and sacrifice one by cutting it open along with the OEM one, but I'm not that much of a geek.  I'm confident that if I did, I'd see a smaller carbon block inside.
I had to lower the flow rate with the small in-line water spigot that feeds the fridge from it's connection under the sink.  With slower flow, the water is in contact with the filter longer and more stuff is absorbed by the carbon.  Also, if you shove a lot of water through the filter quickly, you're also shoving contaminants through it as well.  Faster is not better.

I remember when this fridge was new and I started drinking the filtered water that came out of it, just how pure and clean the flavor was- it was shocking how good it was.  I hoped for the same experience when I changed the filter to this aftermarket one, but I did not experience it.  It tastes cleaner than unfiltered tap water, but not as clean as the OEM filter.
There is about a $10 difference between the cost of the OEM Samsung filter and this one, over a 6 month period that amount is negligible, to get cleaner tasting water.  After these filters are used up, I'll go back to the OEM ones.