Where else than on TVK would you find this ?
Out of nowhere, bar a few late 70s low-end units, like Kyocera in 1982/83, Samsung went for ultra-high-end audio in 1996 with three ultra components and... quickly went away making 51% of Sony's LCD displays and many other far more lucrative businesses.
I have no idea if the M-30S, C-01 and SP-01 were actually distributed and sold but two things are sure : Samsung spared no expense, and Samsung needed help from the outside.
The one and only catalog published is beautiful and well printed ; yet, as most high-end audio catalogs, it says a lot and very little at the same time :)
So the A-Series was built "perfectly", with only the "best parts", all designed and customed by Samsung's "R&D team" and the "cooperation of leading manufacturers".
The latter bit means the series were partly developed elsewhere, like Thule did for Teac (A-BX10, 1994) or Dan Anagnos for Sony (SS-1ED, 1999), but
I have yet to find who was behind the engineering of the M-30S and C-01. Mark Levinson perhaps ?