Originally posted by Mistral75 to point out a few.
Much of Samsung's sensor tech for cameras and smartphones is sourced and even fabricated outside Samsung, by the likes of TowerJazz and others.
So I reckon Nikon could find it's own suppliers for just about anything Samsung has, without having to deal with a huge (and fickle) octopus like Samsung.
The thought also strikes me that Nikon may have started this rumour of a Samsung partnership in order to prompt Apple to make a counter-offer to Nikon. I remember reading of Apple and Nikon entering into some joint projects recently, so maybe one of the parties are trying to take the relationship to the next level.