That there is a race between Dylan and Sam is only in the imagination of some players.Seems like everyone has a horse in this race to be the first to get Sophia's cookie. Did some thinking about the storyline and have come up with the following:
Having two "new" content releases of Dylan is to tie the score between Dylan and Sam. There would be a serious plot hole if we get a new Sam route and nothing serious happens. If you take the plausibility of Sam's path, the next time Sophia and Sam have alone time, events ought to go ballistic simply because Sophia all but gave herself to him. This new Dylan route that is coming ought to be equal or on par with "The Talk."
Of course, the Devs could really frak everyone over and just go on with some other side route that is currently in play and leave us hanging with the Sam/Dylan route. And likely after this upcoming Dylan route release that is what will most likely happen.
Both have completely different starting conditions. Sam is a romantic route from the start, while Dylan's route is, well, the SexEd route.
Sophia experiences the walk with Sam in a kind of romantic frenzy that, if she admitted it to herself, would seriously jeopardize her marriage. It doesn't matter that Sam Sophia doesn't actually have much to offer. Sure, he's endowed with artistic talents, but L&P consistently lets the young, inexperienced idiot shine through in Sam's actions/comments. But since Sophia is already in love, it doesn't matter to her.
Dylan, on the other hand, is Sophia's son. This is on the one hand a disadvantage for his ambitions on the other hand an advantage. Because once the moral and ethical boundaries are broken, Dylan is something of a fuck buddy for Sophia. In contrast to Sam, Dylan, as her son, is initially out of the question as a future replacement for Liam.
Dylan can't make any claims either, on the contrary he would always be interested in keeping the sexual contacts with his mother a secret. With Sam, on the other hand, Sophia has to fear that at some point he will ask Sophia to confess to him and their mutual love.
What that means to me is that if L&P caves in to pressure from players and supporters, Sam and Dylan's sexual contact with Sophia will only continue to be a tie.
Based on that reasoning, I understand L&P's statement that Sam will be one of the last people Sophia will have sex with.