Such things are hard to decide, because both have an unbelievably different string of benefits.
I have a Samsung and an ASUS device, both have obviously different launchers and many different features.
However, if you really need a side-by-side comparison based on what I have, here goes:
-Samsung's launcher is faster, but ASUS' launcher is more customizable.
-Samsung's settings menu is more complicated than ASUS'.
-ASUS' color tweaking technology is top notch, and is connected closely with the graphics card; however, Samsung's graphics tweaking is buggy and has less features. In addition, ASUS' bluelight filter is much more advanced.
-Samsung still uses small buttons on the dropdown notification (just as LG does), while ASUS has implemented the larger button functionality especially dependent on what screen size the user chooses. While I like using a larger screen resolution, others may use smaller. ASUS is more responsive to this and therefore is more aimed at accessibility.
-Accessibility features on both devices are weighed fairly evenly, but as I said above, ASUS' color-tweaking is more advanced in principle.
-Developer options have always been better on Samsung, but ASUS' are still very nice.
In overall terms, ASUS has a better GUI and better ability to control many aspects of the GUI - thus freer than Samsung's GUI. However, Samsung tends to install better hardware in their products, while ASUS can tend to place in cheaper hardware depending on the level of premium they place on each product.
This premium, in fact, shows that either device will have a smart ability to help many users, and it is more dependent on what you're aiming for (just as it has been on Windows for the past 15 years):
Out of them all, ASUS has the balance slightly better than Samsung. However, Samsung falls on the performance aspect more, while ASUS falls on the appearance aspect more. They are so unbelievably good, both of them, but I will say that ASUS stocks many of their own apps that are extremely high quality and updated often, so I would favor ASUS almost every time due to their aim to give the user new features, even when an update to the OS is not available or you are outside of the upgrade period. Make sense?