Absolutely true from start to finish. And may I add that I think in a way, the only thing that makes Henry and Sam different is that Henry is an extrovert while Sam is much more introverted.
Henry and Hans meeting, at first, is everything but a good experience, especially for Henry. Skalitz boy gets insulted and belittled in pretty much every sentence from Hans. But he fights it back instead with smirk, sarcasm, even teasing (like back at the Rattay tavern "No. It’s sir Hanush" or "Which clearly hasn’t happened yet…"). Which of course annoys Hans but also intrigues him. And they both carefully take steps toward the other, bit by bit, until the dry sarcasm and teasing slowly turns into more lighthearted jokes. Then Henry saves Hans and after making sure he’s okay, can laugh in relief and say he doesn’t look much noble anymore. And Hans laughs back, relieved and euphoric for Henry’s rescue and his daring, open personality.
Hans and Sam meet at Raborsch. And during the cutscenes inside the tower, you can actually see that they’re arguing together in the background at the same time as everyone else. So their first meeting doesn’t go very well either. Except that Sam isn’t like Henry. After a bad impression, he’s not going to try again with some hope that maybe it can go better. No, he’s going to remain with his first impression while keeping an eye on you to see if it was wrong, all while remaining in his comfort zone. And you can understand why. Most of the world isn’t kind to Jewish people - nobles even less. Being careful is just survival. And Hans isn’t the type to be as open as Henry is either. In that way, he and Sam are alike. It also doesn’t help that the Jewish quarter is raided and only Henry and Kubyenka go with him to save his people - the others being nobles and busy cleaning up Raborsch. Sam and Hans’ next confrontation is at Maleshov, where he sees Hans save another noble because that’s just how it is, something something lordly honor, giving your word you won’t harm another blue blooded man, even if he’s an absolute bastard, a snake and a murderer.
Needless to say, that doesn’t make Hans look better in Sam’s eyes. It’s also evident that he notices how devout Henry is to Hans, like he’s devout to everyone he cares about. And there’s probably the bitter thought in Sam that Henry would most likely (definitely) sacrifice himself for Hans, who, in his eyes, does nothing to deserve it. And you can totally understand why. All Hans has done from Sam’s pov is stay behind, protected from true bloodshed, and save Otto Von Bergow’s life of all people because of some lordly "code of honor".
So after all that, and knowing Sam’s more reclusive and wary personality, you can understand that he and Hans don’t exactly get along, although maybe the Suchdol siege at the end let them bond even just a little. And that’s without mentioning Hans’ pov about all this. Not only is he as stubborn as Sam in the matter of relationships, but he’s more concerned with his own freedom being cut short by his wedding announcement - not to mention, of course, the jealousy he feels about Sam toward Henry.
But as OP said themself, Sam is Henry’s mirror. This is what Henry and Hans could have been like if Henry wasn’t so hopeful and open to the world, despite all the atrocities its made him go through.
