Strange enough Intel (and TSMC) are thinking the opposite about FD-Soi.
On Intel 22nm the FinFet adoption only charge 2-3% of more costs, FD-Soi was not utilized because means a strong 10% charge over bulk.
The real story is that Samsung has not a good experience in processes for CPUs, GPUs or SOCs. Samsung has never developed something of exciting in this segment, it's processes for SOCs are licensed from Common Plataform (IBM mainly). in this moment Samsung is in crisis because IBM is out of the game and GloFo has not money to develop anything.
The more easy street to gain a bit of power reduction is to license (again) a process from another Company out of Common Plataform...
Samsung is late on 20nm bulk and likely is VERY late in FinFet, so an expensive FD-Soi could be an interim solution for it's SOCs. Too bad Samsung is losing the shrink and this will rise the costs even more. Too bad "money" is not enough to gain proof in silicon science, it needs "men" and their experience, Samsung has not them.
I can see only two companies able to gain a lot of momentum in silicon industry in the near future: Intel and TSMC.... all others have not the experience to face the upcoming very difficoult silicon nodes.