The source of the memory leak is Samsung's digital clock Today screen plug-in which is loaded into the shell at boot. A permanent fix in the form of a ROM update will evidently come from Samsung at some point. Until then, the digital clock plug-in can be disabled and the standard WM6 taskbar clock restored using the following registry settings:

[HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Today\Items\Clock]
"Enabled"=dword:00000000

[HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Shell]
"ShowTitleBarClock"=dword:00000001

When the clock is disabled, SHELL32.EXE's memory consumption remains nominal over time -- like on all other WM6 devices -- rather than increasing 2-3MB/day.