Galaxy S7 sample taken with Samsung ISOCELL and Sony IMX260 sensors
This time around, Samsung uses a camera with 1/2.5" sensor size, largish 1.4-micron pixels, and wide f/1.7 aperture, allowing the company to boast that this setup can collect 95% more light than those in the Galaxy S6. Moreover, Samsung has embedded a Dual Pixel system in the sensors for incredibly fast focusing times, too, so those are definitely brand new custom-made unit.
Are there any differences in photo quality from a Galaxy S7 with the Sony or Samsung pieces, though? Well, we already posted one comparison in daylight, so you be the judge, but now someone has taken two S7 units that have the different camera sensors in them, and did a direct comparison in low light scenarios. There are indeed subtle deviations in detail, color saturation and contrast, and most of those are slightly in favor of the Samsung sensor, it seems, so you should stop complaining if you have that one in your phone, but overall the image quality is very, very similar, as it should be. On the other hand, the shots with Samsung's sensor seemingly use less compression, as they are typically with the large file size of the two samples.