Samsung devices and sharing go together like Australian car racing and fistfights - you rarely see one without the other, in quantity (whether you like it or not). It makes sense, then, that Samsung wants to share its passion for sharing with developers. And today, it's making that a little easier, with the initial release of the AllShare Framework SDK.
What does AllShare do? That's a pretty good question I can't give a complete answer to. The SDK seems to focus squarely on AllShare's inter-device operability and smart TV functionality, though, so it's a good bet the SDK will help you utilize AllShare file sharing between Samsung devices, or code a 3rd-party remote control for compatible Samsung TV's.