Of course Sam loves Frodo, but not in a, "I want to smurf him" kind of way.

That's one of the best things about their relationship. That there is unabashed love there without it having to be a gay thing, even though people joke about that. I think that to turn that around and say that it was more than friendship diminishes how important friendships can be. You can love wholeheartedly people you are friends with, without wanting to get in their pants.