I could drone on and on about why this is in poor taste, but the video here really speaks for itself. To put it simply, Samsung decided it was a fine idea to piggy back on a legit fundraising cause that has raised tens of millions of dollars for ALS and co-opt it as a means to tout the advantages of its own smartphone against the iPhone.
The top-voted comment on YouTube really nails it on the head:
You have no class Samsung. If you wanted to participate, you should have had a executive or company figurehead partake in the ALS Ice Bucket Challenge. All you're doing here is trying sell your product and belittle your competitors all the while using a campaign that's meant to raise money and awareness for a scary as hell disease.
Okay, sure. The Galaxy S5 is waterproof. Advertising that fact via something meant for charity is really a new low.