It doesn't matter about the production cost to me but how it feels. I'm not saying Samsung products are bad just lets be honest what do you think is a more premium material. Plastic or aluminum?
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My personal honest answer here (looks aside.....the One does look great) is the polycarbonate of the S4 being far more "premium". Like it or not, it is gonna be a lot more durable than aluminum. Guaranteed. Anyone who has owned an iphone will tell you that aluminum construction is a scratch and dent sale waiting to happen.