Difference is Samsung is lead by an engineering mindset while Apple is lead by a logistics mindset seeking profit through cost cutting. The benefit to Apple for removing the 3.5mm audio jack is lower manufacturing cost from not having to drill a hole, lower BOM cost from eliminating analog audio circuitry, lower cost to achieve water resistance and more profit from licensing out lightning port accessories while Samsung retains it with higher water resistance.
Removing 3.5mm audio jack is like removing AC from a car and offering a dongle equivalent via a window mounted AC. They're both legacy technology and may not be used year round but indispensable when you need to use them.