For Samsung the cost of producing an update is non-zero.
It's not as though they can just download the lastest version of Android, compile and sign it then make it available.
For a start there are the hardware drivers - if the underlying kernel has changed then these may need to be updated and or QAed again. If they're using a custom skin then that will probably need to be updated as well.
If they're making the update officially available then they also need to be able to support it - from initial QA to documenting the new software for technical support personnel.
Of course Samsung should provide some updates, however you can't pretend that it costs them nothing to do so. Also, the phone you bought 12 months ago still does everything it did when you bought it - bug fixes are one thing, but why should they continue to add new features for free when they've stopped selling that model?