...because, now that there's no 5k iMac, people looking for a display to pair with a Mac Mini or Studio will be trying to decide whether to stump up $1600 for a Studio Display or settle for a cheaper 4k display like this. Nobody is pretending the picture on this is as good as on the Studio Display (the review is completely upfront about that) - the question is whether the SD is worth the extra $900 (or $1300 if you want a height-adjustable stand).Why are these two even compared to each other?
This Samsung in particular has Apple-ish styling, a bundled webcam (with a center-stage-alike feature) and "smart" features and apps which people thought they would get with the A13 in the Studio Display (but didn't). So it provides much of the same functionality as the Studio Display, just at lower quality levels.