This isn’t the Samsung Cetus, which is headed for AT&T, at least judging by the design of the phone. It isn’t the Samsung Taylor either (that’s the Samsung Omnia HD look-alike) - though it too could just be a reference design like the Taylor and not production hardware.

So, Samsung is working on several Windows Phone 7 devices and they’re sending them to developers to play with. That’s good - if WP7 launches with an empty app store, it will be a rocky start.