Having read the highlighted area in your link (and others) thoroughly, IMHO the fact that TRIM on the Samsung drives is slower than on other NVMe SSDs (on MacOS 11.6.1 et al) is not a "bug," just a fact. The workaround is completely acceptable to me, i.e. setting the argument of "SetAPFSTrimTimeout" to "4294967295" and living with the ~58 second boot time. That is in contrast to (1) completely tearing apart my computer down to removing the motherboard to access my second M.2 Samsung SSD on the bottom side of the board, (2) replacing both 970 PRO SSDs ($749 originally) with a new, different brand, and (3) essentially rebuilding my Elite 130 computer (at left).
I also disagree that an incompatibility between the SSD's TRIM function and the APFS file system is the issue. I have tested the NVMe 970 PRO (result posted here) in my Coffeelake computer which runs MacOS 10.13.6 per vit9696's instructions, and it also uses the APFS file system. As seen in my post #39, the boot time from the AMI initial display to desktop was 22 seconds max. That was with the "4294967295" argument set into "SetAPFSTrimTimeout" in my OC 0.7.5 config.plist. Where is the Samsung "bug?" The difference, again IMHO, is between High Sierra and Big Sur. And that is Apple's doing, not Samsung's.
If the Pope would make the suggested changes in my hardware for me, and also pay for two new NVMe SSDs, that is what more I would need.