Check my posts in the past, I'm one of the people mocking the hysteria. I coined Jeep Guy, etc. The problem is the potential here is apparently legit and just a drop on a hard surface that shows no apparent damage could be just enough to compromise the insulation between the anode cathode layers in the cell.
Samsung F'd this up on so many levels. Production, QC, reaction time, narrative, containment of suspect product, etc. They are being amicable now to avoid epic class action suits. Is the potential high? Seems not, else we would see a lot more events.
None the less, dropping this device could result in breaching a physical threshold and increasing potential of a chemical short with a device that appeared fine up to that point.