http://x-files.wikia.com/wiki/Closure_(The_X-Files)
posted by 'XFyellowbee'..
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THIS COMMENT contains spoilers: I believe there are many layers to understand Samantha's Saga but in my understanding she represents Mulder's hope and his reason to never give up his search, he wanted to know what happened to her and he did find out: she was indeed kidnapped by the Aliens, but returned and lived on a military base till she died due tests when she was 14 years old. The walk-ins concept is a poetical way to explain why her body was never found.
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I want to believe..