*sigh* If people want to daydream or fantasize about the possibility of Sam and Frodo--or any other pair or group of fictional characters--being lovers, that's their business, and there's nothing in the text to explicitly rule it out, though I'd be astonished if Tolkien had thought in those terms. But "it's interesting to think about" or "it turns the critic on" do not equate with "therefore it must be true."