Yep.
I would put the Samurai up there with the old 40s-60s 4cyl Jeeps as that is basically what it is.
I would place it well above the old jeeps.
Aluminum blocks (lightwight), AC option, good heater, EFI on some models....none were part of the old jeeps.
My bro has an old willys jeep that he wheels occasionally. Not even close to being the offroad vehicle that my samurai is, IMO.
Like was said though, it all depends on what type of offroading you are going to be doing, as far as where the samurai ranks. If you need power, speed, and a long wheelbase, the samurai isn't going to be near the top. But if you are looking at tight, technical, slow speed wheeling, with not too steep of hills, then the samurai is near, or at, the top.