First thing to think about, do you have other Apple devices? Apple Watch, Macs, iPads, etc? If the answer is yes, save your money and stick with the iPhone. It's not worth the hassle having one oddball device in your current ecosystem. Also consider if you have bought any apps or movies on the iTunes store. You will have to rebuy them on Android if you have to use them, and that's assuming they are available (some apps are platform exclusives).
If you don't have any other Apple devices and only use free multi-platform services and apps, then I can share several things about Android (particularly Samsung). Perspective, I have the Galaxy S21.
True multi-tasking: overhyped. Yes, some apps will remain in the background for uploading/downloading, better than iOS. Agree with this. But overall, Android will also put apps to sleep. Some apps that are coded poorly will still get refreshed everytime I get back to it. There's no consistency. You can force the system to keep particular apps in RAM if you want to, but generally that's not a good idea.
True file system: also overhyped. Current iOS have the Files app, and I can't see anything more a typical user would need. The Files app on iOS already allows manual file management and folder creations for the users. You can also access folders created by apps. On the Android land, it's actually more confusing as you often don't know where apps store their files. Many File Managers are smart enough to self categorize files into pictures, videos, etc, but in the end, I don't see myself wanting to do manual file management that much on my phone. It's a hassle. So I never understand why people are so particulat about this. The only instances when this is needed is if you are a tinkerer, constant sideloading and doing custom ROMs.
Airdrop: Android has its equivalent, which is called Nearby Share. It's only between Android devices though, but it's literally the same as Airdrop.
Portrait mode: I don't have an iPhone with Lidar, but seeing the plethora of Youtube comparisons, seems like that doesn't really significantly offer an advantage. Just look in youtube and see for yourself if you like the photos from the S23. My vote is both phones are great, it's a wash.
If you still want to switch, pay in particular attention to messaging apps. If you use iMessage, say bye bye to that. If you use Whatsapp, pay attention to transfer your chat history when you first setting up the Samsung (can't do it later). If you use iCloud, prepare a bit of manual work beforehand. Better start migrating your contacts to GMail. Your Photos library might need to be migrated as well (back up first).