Generally speaking, in my game and in every good game I've seen run, the rules do what they say they do unless there is a specific house-rule. I'm certain we are all smart enough to come up with very good reasons why it should be X, and very good reasons it should be Y. Given two sets of very good reasons for two mutually exclusive things, it is our responsibility to justify why the rules work--not why they don't. If you feel conviction that the rules should be different, then your recourse is to talk to your GM for a houserule or to houserule your own game. In the meanwhile, and for the sake of making posts useful to noobs, the rules do what they say they do, and nothing more.
Also, none of this has to do with Gear for 5th Edition Samurai Builds.
The Samurai in my game (Human) prioritized Nuyen as A. He got a Cyberarm (Max AGI/STR, Armor +2), Aluminum Bones, Orthoskin 3, and Synaptic Booster 2. That was on top of some Headgear / Eyegear. It was a short, single run so he didn't have to worry about Wired Reflexes eventually outstripping the Synaptic Booster. He did really well, used his 12P Katana to cleave through drones and people like a hot knife through butter. He had some trouble with things staying away, but he choose to reach them with athletics rather than shoot. He had a gun, but I suspected he thought the challenge was more fun. He also enjoyed his Body of 5 for purposes of soak, plus armor in the upper teens. He waded into combat like it was nothing.
It seems absolutely essential to rush enough mods to get your third turn. While he used the Synaptic Booster, Wired Reflexes 1 plus Used Reaction Enhancers 3 are probably better the better investment. It gives you a base Defensive Roll of up to 16. I'd buy up Reaction Enhancer 4 and Wired Reflexes 3 as soon as possible, for the 13 Reaction, 18 Defensive Roll, and averaging four turns.
Cyber Hands and Feet seem like a better investment for armor than metal bones, both in terms of Nuyen and in terms of Essence.
At least one Cyber Arm for AGI 9 seems essential in the beginning.
The ability to stack Cybereyes and Vision enhancement 6 Goggles makes the Street Sammie an excellent scout.
I'd say a more efficient, twinkish raw-combat build would be:
- A = Attributes, B = Nuyen, C = Skills, D = Race (Human), E = Magic
- Magic Resistance 4*
- Body 5, Agility 3 (9**), Reaction 6 (10), Strength 4, Willpower 5, Logic 3, Intuition 5, Charisma 1, Edge 5
- Relevant Combat Skill 6, with a Specialty for +2 in your weapon
- Wired Reflexes 1 [2, 39000]
- Used Reaction Enhancers 3 [0.3*3*1.25, 13000*3*0.75]
- Cyberarm with Agility 6 (9), Armor +2 [1, 20000+15000+6500*3+3000*2]
- Betawear Cyberhand/Cyberhand with Armor +2 x3 [0.25*3*0.7, (6000*1.5+3000*2)*3]
- Orthoskin 3 [0.2*3, 6000*3]
- Cybereyes 2 [0.3, 6000]
+ Image Link [0.1, 1000]
+ Smartlink [0.2, 4000]
+ Thermographic Vision [0.1, 1500]
- Armored Jacket + Helmet [1100]
- Auctioneer Business Clothes [1500]
- Monofilament Whip [10000]
- Ares Alpha [2650]
- Steyr TMP + External Smart Gun [350 + 125 + 200]
- Transys Avalon + Sim Module [5100]***
- Goggles with Vision Enhancement 6 [50*6+500*6]
- Headphones 5 with Audio Enhancement 3 and Spacial Recognizor [50*5+500*3+1000]
- TOTAL: 5.95 Essence Cost, 207250 Nuyen... plenty left over for utility gear, Fake SIN, Lifestyle, bullets, grenades, et cetera
* May not be the best choice with all teams.
** Assumes Cyberlimb's replacement stats are not affected by augmentation limits. If this is not the case in your game, drop Willpower, Strength, and/or Logic as necessary.
*** Master to all wireless devices and cyberwear, for protection, assuming your Decker isn't doing something better.