The name of the machine is the "SAM Coupé" with capitalisation of SAM and the acute accent on the é.
Often the acute accent on the é is removed due to the user not being able to generate it, lack of support for extended ASCII/Unicode or it not being available in the character set at all such as on the ZX Spectrum.
The capitalised SAM is an acronym for 'Some Amazing Micro' according to Alan Miles although it has been reported to be 'Some Amazing Machine' and even 'Spectrum Advanced Machine'
The ‘Coupé’ was a nickname from two sources: one being an ice cream sundae called the “Ice Cream Coupé” and the other because the machine resembles a fastback car in profile with the feet as the wheels.
In some of the promotional brochures The SAM Coupé robot is referred to as both 'SAM' and 'SAM the Robot' and the computer as 'The Coupé'
Colloquially, it is referred to as "The Coupé" or "The SAM" or if in making reference to it it is common to say "Sam's" or "The Coupé's" e.g. "The Sam's soundchip is an SAA1099" or "Mnemodemo II really shows of the Coupé's abilities"
Rather than being a source of antagonism, the colloquialisms and anthropomorphism around the SAM Coupé name can be seen as testament to the friendly and inclusive culture that grew around the computer in the 1990's.