Per both Wikipedia and, more convincingly, the UK Intellectual Property Office, they registered the 'Sam Coupe' trade mark in May last year for software and hardware.
They also seem to have gone after Jupiter Ace, ZX80, ZX81 and Sinclair Spectrum so it might just be a name grab but they seem primarily to be a Luton-based vanity publisher per https://andrewsuk.com/ (which gives the same address as that with the IPO, so it's the same company) and there's no obvious value in a trade mark you're not actually going to use and that nobody else is using so my theories end there. Does anybody have any more concrete ideas?
