Yes, this is the same Samuel, father of your Frederick (1755-1832). Samuel and Frederick's wills and land records conclusively tie him to Samuel Rohrer, the subject of my paper. He was the first Samuel Rohrer to settle in Washington (then Frederick) County, and he was the only Samuel among the early settlers, though lots of other Samuels started appearing later.
The wills of Samuel and sons Frederick and John are also on the web site where you found my paper.
Rich Davis does give a death date for your Samuel of 7 Aug, 1827, but has no other info on his family. You probably already know that another of Frederick's sons, David Rohrer, was the founder of the town of Rohrersville.
The big question is, who were Samuel (d.1788) Rohrer's parents. I'd be glad to discuss this and any other minor discrepancies offline if you can provide an email address.