https://wccftech.com/early-galaxy-s21-ultra-vs-iphone-12-pro-max-camera-comparison/

The Galaxy S21 Ultra from Samsung and iPhone 12 Pro Max from Apple are heavy hitters in the camera department, with each flagship having some strength or weakness in a given situation. Thankfully, this comprehensive camera comparison looks at where both handsets shine brighter than the other, though some of these results may be subjective.

As you can tell from the images, increasing the megapixel count on the Galaxy S21 Ultra delivers little improvement over the iPhone 12 Pro Max’s primary 12MP sensor. However, what we found impressive was that the Galaxy S21 Ultra’s ultrawide-angle camera produces a more accurate image compared to the iPhone 12 Pro Max’s unit. If you zoom into the image gallery below, you’ll notice the white balance is better on Samsung’s flagship.