So I got my replacement units today. Unfortunately the problem still exists with these units, have you had better luck? 
Did you buy direct from Samotech? I haven’t bought anymore yet.
I did, the replacement units came directly from them.
That’s annoying. So if the lights are off, and you turn on from the physical switch (push knob) does HA show the light are on now?
Yes. HA always showed that for me, and the same when turning it off at the switch.
My issue has always been with toggling the device in HA. If I toggle state to On, the light comes on, the state toggles back to Off, the light stays on. I now can’t turn it off from HA, only from the switch.
That’s weird. Are you using ZHA?
Yes ZHA with HA 2023.2. the device firmware for the SM323 is displaying as 0x00000001. Interestingly I also have a couple of SM309 that have worked perfectly from day 1.
Samotech keep telling me that the issue is with my ZigBee network i.e. signal interference but I don’t buy it.
Firstly, my ZHA network map shows the SM323 directly connected to my coordinator. Second, I have no issues with the SM309. Third, I have 84 ZigBee devices and these three SM323 units are the only devices that are behaving oddly like this.
I seem to have hit a dead end with Samotech.
I’ve ordered a Candeo rotary dimmer and will try that out next. According to some online it’s the same physical hardware as the Samotech so I’ll test it out and see what happens.
Very frustrated Samotech customer at the moment 
Update: the Candeo device worked perfectly with ZHA right out of the box.
The device itself looks identical to the Samotech and they both display identical model numbers in ZHA: HK_DIM_A
I’ve also raised an issue with ZHA here: [Device Support Request] Samotech SM323 showing wrong state in HA · Issue #2233 · zigpy/zha-device-handlers · GitHub
Very annoying… I have just installed the new Samotech devices and they are operating like yours!. The original issue is gone but this one is ever worse.
I have just had a response back from Samotech about this issue.
Hello,
Yes, the issues are now fixed in the latest firmware that will be available next month. Please get back in touch by the end of next month.
Kind regards,
SAMOTECH
Did you end up getting any of the “fixed” dimmers, and if so are they fixed?
They were returned to me within 2 days and I have just managed to wire one up. This particular one had the issue where the state would not get recognised by HA if you switched the light on from the switch, until you physically adjusted the level, then HA would update the state. The ones with the state issue when operating from HA I have not checked yet. I will post back when I have
So, some of the flashed dimmers are ok, some are not. I’ve been in touch with Samotech again and it seems they misflashed a few. I have manage to work out what the good SW is so hopefully this will help someone. You need firmware 0x0000002. Samotech have been very helpful through the whole process.
I originally had 2 problems.
Problem 1: dimmers worked fine from HA but if turned on physically from the switch, the ON state did not get recognised by HA unless you then turned the dimmer.
Problem 2: physically the dimmers worked fine but if operating from HA the states would toggle back. For example, light is on and you turn off on HA. Light switches off but state in HA toggles back on.
Both these issues are resolved with firmware 0x00000002
Here is some data I have gathered. The green is the version that functions correctly.
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I can confirm that my device with the date_code 20220531 also has the Problem 2 as you’ve described!
How can one upgrade the firmware on these devices? I have the 2023 modules but am on firmware 1.x. I have searched using google but I can’t find any directions on how to do this.
You have to send back to Samotech. They have been very helpful to be fair. I’m sure there is a way to flash yourself but I do not know how.
I’m curious about your firmware version. I’ve experimented with Candeo dimmers and noticed some ZHA issues. Specifically, when toggling the lights through the app, ZHA displays the correct status. However, when manually adjusting the dimmer, the status doesn’t update accurately in HA. For instance, turning off the lights manually still shows them as “On” in HA. I eventually returned the Candeo dimmers and switched to Samotech, which after a firmware update, now works flawlessly with ZHA. It seems they’ve phased out that model in favor of the V2 though… I’m considering giving the new version a try, especially since it appears to offer much more exposed entities now.
Interesting read this. I’ve just installed one to test it out (the sm323v2) and generally impressed.
Two questions
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can the brightness level be controlled through home assistant? I can’t see an attribute to control it.
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for 2 way switching, I have the dimmer one end, on the other i need one of those garage door switches which retract? I’ve got a standard one currently and it’s not working reliably.
ETA: using this paired through a sonoff zigbee bridge on home assistant with ZHA
I have an sm323 v2 (firmware 0x0000003a) and it is working fine with zha straight out of the box. Physical and HA on/off & brightness states are keeping in sync. Power consumption working.