I mean, JPEG XL is designed as an all-encompassing file format that also subsumes RAW and DNG. On the other hand, DNG 1.7.0.0 added JPEG XL as one of compression options back in 2022 (!), which might be what Samsung is actually using.
The parent commenter is incorrect. Yes, the JXL authors do want to try to use JXL as a raw format, but they are focusing on other priorities right now, so the specification for how JXL could be used as a raw format doesn't exist yet. But the format is flexible enough to allow for it, without backwards-incompatible changes.