The issue is no longer just a Samsung device issue. I tested with a Nexus 7 on kit-kat and it has the same problem.
TAC and I were troubleshooting for several hours and tried the following:
1) Set controller as default gateway on the client to force the client to ARP for the controller.
Controller never made an ARP entry for the client or put it in the user table.
2) Created new SSID with default everything except for the VLAN # and SSID.
Didn't help.
3) Created an isolated VLAN on the controller, created a DHCP pool for it on the controller, and mapped that VLAN to the new SSID. The client received an IP address from the controller, but still was not entered into the user table.
Next step is a packet capture for TAC to analyze.