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So I looked at his fight with Armstrong, and Sam notably uses Iaido multiple times, with different results:
1. The first time Sam uses Iaido against Armstrong, he is able to cut him even through Armstrong's hardened body.
2. The second time Sam uses Iaido, right before he accidentally loses an arm, he can completely cut through Armstrong's unhardened arm.
In general, in the entirety of the DLC where you play as Sam, all of his Iaido attacks are significantly more powerful than his normal strikes.
Therefore, I believe that Sam's new tiering should be: Low 7-C, 7-C with Iaido.
1. The first time Sam uses Iaido against Armstrong, he is able to cut him even through Armstrong's hardened body.
2. The second time Sam uses Iaido, right before he accidentally loses an arm, he can completely cut through Armstrong's unhardened arm.
In general, in the entirety of the DLC where you play as Sam, all of his Iaido attacks are significantly more powerful than his normal strikes.
Therefore, I believe that Sam's new tiering should be: Low 7-C, 7-C with Iaido.