As i understand Samsung use the Mac address and IP address the same as the Sony TVs do. The IP is for commands only, and the Mac is for WOL only.

The process of linking any control system / computer to the Samsung TVs i believe first requires getting the control system to send a "request" command to the Samsung TV. The Samsung TV will then display a message something like "a 3rd party device is trying to control this TV, do you want to allow" you click select on the TV using the TV remote, then the IP commands will work on the TV.

I believe for WOL, no prior auth is needed.