Actually, YES those numbers include sales to retailers and carriers. In fact, that's why so many analysts were disappointed. With two more country markets included in the opening weekend than last year, they had expected far better sales.
For example, among others,
ISI Group's Brian Marshall noted: "Clarification - recall the 5mil+ iPhone 5 reported sales only takes into consideration: 1) what was sold into partners (e.g., retail outlets, carriers, etc.), 2) sold in AAPL retail stores, and 3) direct to customers only if they signed for the device
What confuses people, is that Apple also reports presale numbers, which are a totally different thing. Many of those are not actually delivered to end users on the opening weekend, and are thus NOT included in Apple's sales numbers. Apple does not report direct end user sales until delivery.
Look at the numbers again. Samsung is not a US company so they don't have the same SEC guidelines to follow in reporting.
They still have to publish their methods. Samsung is actually a bit later than Apple in recognizing revenue. Apple does it the moment a unit ships
to a retailer. Samsung does it when it arrives
"Sales of products and merchandise are recognized upon delivery when the significant risks and rewards of ownership of goods have transferred to the buyer, continuing managerial involvement usually associated with ownership and effective control have ceased, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the Company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. The Company records reductions to revenue for special pricing arrangements, price protection and other volume based discounts. If product sales are subject to customer acceptance, revenue is not recognized until customer acceptance occurs." - Samsung annual report