Please review section D of their warranty terms and conditions. It clearly states they are not liable for more money than the original purchase price:

D. Warranty Limitations and Limitations of Liability

Except for the express warranties stated herein, Samsung disclaims all other express and implied warranties, including but not limited to any implied warranties of merchantability, fitness for a particular purpose, noninfringement, course of dealing and usage of trade. All expressed and implied warranties are limited in duration to the limited warranty period. This agreement contains Samsung's entire liability and your exclusive remedy for breach of this agreement. in no event shall Samsung, its suppliers or any affiliates be liable for any indirect, consequential, incidental or special damages, any financial loss or any lost data or files, even if Samsung has been advised of the possibility of such damage and notwithstanding the failure of essential purpose of any limited remedy. in no event will Samsung's liability exceed the amount paid by you for the product. these limitations and exclusions apply to the fullest extent permitted by applicable law.

So yes, they will totally cover the cost of a replacement or refund of market value at the time of requesting the refund, but they are only liable for that purchase price. If the value goes above what you paid, they are not liable for providing the increased price. This is the having cake and eating it too. It's worded to protect them the fullest, or if they decline to replace it later and it's much cheaper for them to provide you with a market value refund, they will do so.

What's funny is this wording was likely designed to try and screw over the customer and backfired, because historically a used SSD has always been cheaper than the original purchase price. But in this specific market, it works in the consumer's favor.