I've got one, there is a samsung app store, it has a few exclusive apps which are free for Samsung account holders, The Polaris office full suite is one which you can download currently. Additionally it has a backup feature which can backup all your messages, contacts etc and restore them if your phone gets wiped, I've not tested it but doesn't hurt to have an extra backup.
A prime example of having Samsung account is for finding your phone and wipe it should it gone MIA. My cousins lost her phone and she didn't activate/enable the feature on her phone and it was a loss.
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