True. Window phones are starting with 233 ppi display and 1GB Ram, even though window phones (WP) requirements are half of the Androids. 1GB RAM on WP = 2GB RAM of Androids.
In rs. 16000 range, Lumia 540 has 5 inch 294 ppi IPS display, 1GB ram and a Quad core processor. Where as in Samsung, you get Galaxy Core prime with only 207 ppi non IPS display and rest almost same specs, but slower performance than WP.
In 22000, Lumia 640 XL LTE 5.7 inch 260 ppi IPS display and a great 13 and 5 MP camera. In 20000, Grand prime only 5 inch 220 ppi non IPS display with 5 and 8 MP camera.