For those that missed it, there's a related "news" article on the AC homepage.
My problem with all this discussion is that people aren't actually sticking the cards into the target phone and testing them before recommending them. Paying a premium for a better product is understandable, but "better" is very subjective. If the Galaxy S7 isn't going to take advantage of higher max speeds, why pay for them?
I have a Samsung 128 GB "Pro+" UHS/U3 card which should be among the fastest available (95MB/sec read, 90MB/sec write), but in the Galaxy S7, it benchmarks no faster than an old UHS/U1 card. On that basis, I'd suggest people save their money and buy a much less expensive UHS/U1 card of the same size.
The really Bad Thing here (in my opinion) is the AC article that actually suggests some of these microSD cards for use in the S7 without actually testing them. They even go so far as to list "transfer speeds" on some of the cards, which leads a reader to (wrongly) believe that the cards might see anything near such speeds in the S7. That's VERY misleading on the part of AC.
AC: Why not actually TEST these microSD cards before recommending them? It really wouldn't take long, and the testing data would make your article much more informative and useful to your readers.