"Samsung Galaxy S7" is rumored to be released on January, which is probably why we hear new leaked report about it almost on a daily basis. The most recent rumor, says a lot about the phones beastly audio quality.
As to what we have heard so far, the "Samsung Galaxy S7" will come with the Sabre 9018AQ2M chip by ESS Technology. This would mean that the "Samsung Galaxy S7" will be a Hi Fi powerhouse with a serious audio quality. The said chip will feature 129 dB for signal-to-noise ratio. Additional info about the audio quality of "Samsung Galaxy S7" is laid down by GSMarena.
Additionally, the "Samsung Galaxy S7" is also being reported to be sporting a magnesium alloy build, at least for its frame. The glass back that was introduced with the S6 may also be kept by the company. But the new material made from magnesium is expected to make the phone stronger and even more sturdy than ever. This build shall give the "Samsung Galaxy S7" a premium look and feel, hopefully better looking than the latest Apple flagships.
We all have seen Samsung upgrade each of their flagship, and now that they have probably given their best to the S6 Edge batch, there is probably nothing left to tweak and improve aside from the audio quality, which most smartphones don't actually give focus to. The last flagship who upped its game when it comes to audio quality was the HTC One range with its BoomSound audio which some users have described as the best front facing speakers on smartphones yet.
On a related note, with Samsung's venture in the high audio technology, a rumor also came out saying that the company is looking to buy "Tidal", Jay-Z's 'struggling' streaming service, at least according to TechRadar. "Tidal" is said to give more focus on high quality audio compared to its rival streaming services like the Spotify, so it's not really too far fetched if Samsung plans to make high quality audio streaming readily available in the "Samsung Galaxy S7".