Absolutely.
The entire series slowly brought those two together, creating a buildup of romantic tension and physical attraction. They went from a bickering, squabbling couple, to a pair of teenagers clearly drawn to just each other, and happily spending as much time together as they could.
But not only that, Sam and Freddie told each other "I love you."
That seems pretty clear to me, and most fans of the series.
Sam and Freddie did not easily use the word "love." Unlike Carly, they didn't assume the first twitchings they felt for each other were feelings of undying love and devotion. They went slowly, and began to uhnderstand what love truly is.
These two understood what love is.
Even after they stopped dating, they did not stop loving each other. Episodes like iBalls and iPear Store show just how deeply those two cared for each other.
Sam and Freddie continue to be the most romantic couple on Nickelodeon--- ever.