That's the problem... Everyone is assuming it, but no one has actually found out for sure.
Two guys who do have u3 cards are getting read speeds of 37...but the cards are rated at 90-100 transfer rates.
Granted speed depends on a lot of factors, but only getting 30% of a cards speed doesn't seem to me to have real full u3 speed support.
Two calls to Samsung, and neither support agent could confirm it, and two additions Samsung health questions also could not confirm it. They referred me to third party magazine articles recommending all different speed cards, and their definition of SD card specs only seems to be of capacity, not speed.
That's why I asked here, because the information just does not seem to be our there at all, and two people testing first cards both only had partially improved speeds, no where close to how fast the cards should actually be able to transfer.