If anything, Apple should be flattered.
It appears Samsung has found an ingenious way of avoiding being tagged a copycat in the future (remember Apple vs. Samsung court battle?). The Korean company's lawyers are now asking the Cupertino-company to give them final retail units (replete with packaging) of the next generation iPhone and iPad -- just so they'd know how NOT to design their next smartphones and tablets.
Makes sense for future devices. But then again, if I remember correctly, the lawsuit filed by Apple has something to do with Samsung copying past iDevices including iPhone 3Gs on newer products like Samsung Galaxy S.
Anyway, IF Apple agrees to Samsung's request, then Samsung might as well open an Apple Blog -- They can make a fortune with it.