Engadget originally reported that Samsung was racing with Oculus Rift to market a gaming VR headset first. Now the rumor has shifted. Samsung wants Oculus tech for media display not gaming and is apparently willing to give Oculus first priority on their high-definition display screens.
This seems to make lots of sense as Oculus was/is having a problem getting parts. Enough so that they delayed the release of the Oculus Rift DK2.
For more details see Road to VR: News Bits: Samsung Partners with Oculus on New ‘Media Focussed’ VR Headset?