i will repeat what i stated on my idea for a SAM tank in another thread:

A Samurai, in my head, is a lighter yet sturdier, tank.

I believe SAM would be suited best as a STR based tank, sharing their gearpool with DRG.
Unlike the other tanks, SAM would have a lower than average healthpool, and lower armorpoints.

To make up for this, they will "Stagger" the damage they receive (A la Brewmaster monk from WoW) example: Recieve 100 damage, instead of getting hit by all 100 points immediatly it would receive 10 damage over 10 seconds. Unlike the other tanks, this will allow SAM to survive much larger hits, if the healers can cope. Of course this would also include several mitigation techniques, cancelling out the built up "stag" etc.

Sharing gear with DRG is intentional. If all future tanks wear fending, it will create an unfair advantage in gearing. melee DPS jobs currrently have to gear up individually. Sharing with DRG might also help increase the overal number of tanks. More DRGs might be tempted to try it out, when they get a fully decked out SAM gearset just by getting their own gear. If SAM wears Fending, where do we draw the line? the fifth tank? sixth? it would just be silly at that point.