your post looks like it, while mine is giving additional value to the topic
up to 10A the GA has more voltage drop of about 0.01V per ampere
at 10A the energy from voltage drop is 0.1V more so you loose 0.1Vx 3.1Ah=0.31Ah
at 10 A the Samsung gets 2.8+0.31Ah=3.11Ah to the Sanyos 3.1Ah
voltage and Ah readings are taken from HKJ comparism page
http://lygte-info.dk/review/batteries2012/Common18650comparator.php
so even under 10A constant load the Sanyo cell contains the same amount of energy as the Samsung
but you cant run a single cell light with 36W constantly because of the big amount of heat
and often you will use the light in lower modes
so the extra capacity of the Sanyo cell has more energy availiable for normal use
so my conclusion is that the GA cell is up to 10A superior to the samsung,
above 10A the Sanyo cell is beyond its rating and would contain less energy because of the voltage drop