So this movie was posted in the crossdreamer forum a while back. This is another one of those small independent films, which is why it took over a year for it to finally get released. I'll preface with the fact that initially IMDB said it would be released on September 20th, and when that day came it showed up on amazon as a DVD but it said mid-october. Now there is a streaming service called VUDU, and it showed it as pre-order but release date of September 27th. So being the impatient person I am, I rented it for $4 when it was available for streaming.
Let's compare them in general. Both feature the shocking reaction when they wake up as a woman, both while taking a leak (though I think SAM was done slightly better, denying a bit longer).
In switch he is reincarnated as a woman after being shot by his 3 girlfriends that he cheated on while SAM is just generally a chauvinistic pig that is cursed by a shop owner. The shop looks very much like a hobby shop, but I think it was implying the SRU store since it disappears and reappears like you've read on fictionmania so many times.
Both get stopped by the apartment security / doormen
Both are reluctant to embrace their female bodies at first, but they both succumb to it eventually. In switch, she asks her girlfriend to help her learn how to dress. In SAM, she ends up going to a finishing school to learn how to dress and move like a girl
In both movies, she ends up falling in love with her best friend
In general, while SAM felt more like a TV movie in it's production quality, I felt like SAM described the female experience better. She starts to understand what women are saying (as if it's a completely different language men don't understand), she gains female intuition (and can read everyone in a room with her 27 new senses), and she learns that the female orgasm is very different (and even states that she's frigid at one point when she gets frustrated she can't masterbate to men or women). She also ends up fighting for a raise for her female co-worker, someone she took for granted as a man. She also finds that while playing football, she's treated as a second class citizen that can't keep up with the boys. This movie seems to describe what it would be like to switch genders the best out of any I've seen (assuming they are correct). While it's a little long at 108 minutes, and perhaps some thing could have been edited out, it was still well done.