Here is an article about Vista Power Management written by one of Microsoft's Employees that talks about CNET article and here what he says:
Out-of-the-box power settings are not ideal for my uses, I don’t think the article was particularly fair. For example, they didn’t even bother to cite actual battery life comparisons - nor compare the default power settings from different OEMs.
This explains why I have noticed a better battery life using Samsung's Profile than using Microsoft Power Saving Profile. For those asking what's different in Samsung's Profile I have taken a few screen shots of it and I uploaded them here.