If it's written on the box then it must be true.
Actually, the DNSe stuff on the R0 has quite a lot of settings as well - and the implementation is IMO more ass-backwards, less user friendly than BBE on Cowon players.
My point is, even some weirdo Chinese manufacturers/rebadgers like MP4Nation are licensing BBE - it can't be that expensive. In comparison, Samsung developing their own stuff must certainly cost more money and resources than licensing something that's already available.
With BBE you don't have to support all the manual tweaks - for a simple consumer player Samsung could for example only implement the presets, such as BBE ViVA, BBE Headphone, BBE M3B, etc - those shouldn't frighten the average consumer much, but would sound perfectly fine. (Again, I don't think DNSe is any less complicated for the average user at all.)