Is Baiyaoxuan beef roll the same as Sam’s?

Not the same.

1. The two beef rolls use different ingredients. The main ingredients of Bai Yaoxuan beef roll are flour and beef, as well as star anise and cinnamon leaves and other ingredients. It is biased towards Chinese food.

2. The main ingredients of Sam's beef rolls are cheese, bread crumbs and other ingredients. It is a Western-style recipe, so it is different.