Is this sam 30, or is it Sam 26 (or 13 after recovery for that matter as they are the only two surviving sams)? Right now we've listed him as 30 on the DougDoug wiki but addressed the possibility of him being 26 or 13.
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He’s 26 or older. His story takes place after the events of the Pajama Sam video.
I can’t really say definitely which one he is beyond that, as Sam being in the same universe as a Professor DougDoug and a fictional Rosa doesn’t particularly make sense. These are characters that had their stories play out as they were shown on stream, but after those events, their lives diverged.
Basically, it’s an alternate universe.