Merrifeld is a 22nm Atom SOC. There are samples and benchmarks
'Samsung began 32-34 nm ("30 nm [range]" in Samsung-speak) DRAM mass production in 2011, around the same time it start to pump out its first 32 nm SOCs (albeit in lower quantities).'
There were no Samsung 32nm SoCs sold until late 2012.
'So if the 20 nm node follows the trend of the 30 nm node, you can expect to see Samsung with 22 nm SOCs in 2013, alongside Intel.'
There will only be Samsung 28nm SoCs in 2013. Samsung is doing 20nm SoCs next and they will not arrive until 2014 at the earliest. Intel's 22nm SoCs will beat them to market and will be superior as they will have better leakage trigate/finfet technology vs Samsung planar.