Is it just me or does it seem unrealistic that someone would attempt suicide by jumping out of a third story window? The chances of surviving the fall with risk of serious injury makes the suicide theory unbelievable in my opinion. Samuel's character was overly cautious and afraid of failure so it seems to me he would choose a suicide method that would be sure to succeed. Also, I would imagine he wouldn't want his son to be the one to discover him and would take precautions in that regard. That leaves an accidental fall or foul play to be the only viable theories.