Sam's love and fascination with Elves is more child-like, uncomprehensive, than Frodo's almost equality with the Elves. I believe that is the main difference. And Elf-friend, in my opinion, is not someone who is in awe of them, or loves them, or who has carried the Ring, or anything else really - but someone not of the Elves who could have been one. Frodo is indirectly likened to Elves throughout LOTR - both in his physically and metaphysically. Sam doesn't really qualify. He's a true hobbit.
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You passed from under darkened dome, you enter now the secret land. - Take me to Finrod's fabled home!... ~ Finrod: The Rock Opera
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