Samsh5fe is the ultimate final version of samsho 5 special (NGM/NGH 272 like samsho5sp, which makes sense).
samsh5pf....it's not perfect, it's Samurai Spirits V/Zero Special "Final Edition" or "Location test" version (extracted from samsho neogeocollection) and modified by fans. "Real" Perfect is a patchs (titles screen, overkills, english language for story mode, etc) set applied on the fly in memory, on the original 2004 location test version, and available only on PC(steam/epic/..)/exa-arcade. Note that the NGM 273 is a pure invention for the samsh5pf romhack.
This perfect roms in finalburn is a simple attempt to re-create Perfect (and it's mostly just the title screens and story mode text translations, but it lacks many iterations: modified fatality etc.), so this roms is just a classic hack. The NCI version is an absurdity, as it's the final edition BUT in a box with Perfect covers... adding extreme confusion to the situation (plus a sound roms is erroneous in their cartridge version, but corrected in the latest FBN version).
In resume, Perfect it's the loc test rom which was used as based to make samsho5 perfect on EPIC/STEAM/EXA-Arcade, and the available version in FBN is a simple hack. Note that the exa version is slightly different from the PC version, and has been more reworked, notably to recover the original fatality of the special mvs or better translation of English texts in story mode, but once again, this is memory patching done via an official emulator called Moo .
No official Perfect v1 (epic/etc) or Perfect v2 (EXA) roms are available. Only hacks may exist, and none are identical for the moment.
(sorry for my english)