WM5102 and WM5102s announce higher DAC & headphone amp specs but the WM5110 has a much higher compute capability and also better ADC.
Think about: decoding and playing compressed audio streams while the system sleep; stuff like that.
You can take a look at apparently leaked product briefs linked.
(WolfsonMicro's website doesn't share it for now)
Source: +Teardown.com
http://www.techinsights.com/teardown.com/samsung-galaxy-S5-teardown/
With pics of the whole thing, even bits of x-rays of some chips.
#supercurioBlog #audio #teardown
www.alpha-audio.nl/wordpress/wordpress/wp-content/uploads/2013/05/Wolfson-wm5110.pdf
+Alan Orth there's one in my head (of uncertain accuracy) but none official I know.
Also, note that the codec used is unfortunately no guarantee of sound quality. In Exynos Galaxy S4 using the WM5102, the sound quality is actually pretty poor when listening to music due to the worst quality 44.1 to 48k resampling.
At MWC, I tested the Qualcomm S5 and the upsampling was just as bad. I wouldn't expect anything particularly good from this phone in terms of sound quality unless the upsampling issue has been fixed.
I don't know why, but Samsung has no clue about audio quality at the software integration level. For years now they're making outstanding mistakes and were not able to fix what I reported to them, and even did worse instead of learning from feedback and improving their methodologies.
It's a shame because they're making good choices like this one on the hardware side.
Interestingly, the pictures show that a radio FM module is also included but Samsung choose not to use it.