Samsung's 4K Scaler Processor generates true-to-life pictures with vivid colors, and also upscales high-definition content to UHD-level picture quality.
It never once mentions a situation where a 1080p television can do with a true 1080p source or that if your television does have a good scaler, that it may be able to take that less-than-1080p source and display it on a large screen better than a native 720p TV would due to the greater pixel density.