Sam likes Tom. I'm pretty sure that's obvious, though. He doesn't exactly hold that back. In a lot of ways, Tom is like the little brother that Sam never had (or, at least, never knew about--thanks, Dad) and Sam's trying to do right by him. It helps that Sam knows a lot of what Tom is going through and is trying to help in the best way he can. And he's going to feel bad when Tom takes Iniss back, but there's no way he can just tell Tom how to live his life.

Iniss...honestly? Sam doesn't trust him. At all. He knows that Iniss has an 'enlightened self-interest' thing going and that keeping Tom alive and well is safety as much for him as for Tom, but...well, Iniss is kind of a jerk and Sam knows it. So while he appreciates what Iniss does, he just wouldn't trust him with anything more.