via 1001 Noisy Cameras: A Korean Blog, StrongArm's Camera and Lens Review has posted an ISO comparison of the NX10 and GF1. Initially the test was posted in Korean only, using the kit zoom on the Samsung. The test has been updated to feature both pancake lenses and a description in English. This was a JPEG comparison, with a pre-production NX10. Furthermore, while the Samsung lens was used at f/8 (not much diffraction effect for APS-C), the Panasonic was at f/10 (significant softening due to diffraction at this setting with :43. Still, the results are interesting. See the comparison here.