Ok, finally got to the bottom of this. When there is demand for DHW the HP is heating the 60L buffer tank but water is not circulating through the hot water tank as the circulation pump only activates when there is demand from UFH or radiators. As a consequence, in the summer when the heating is off, the DHW cylinder is literally only heated by thermal conduction along the copper pipe!! (Unless the booster heater is enabled - in which case the cylinder is heated entirely by the emersion heater).
After speaking to an engineer from Samsung, it turns out that they do specify the use of a buffer cylinder in order to ensure sufficient flow volume through the heat pump but, crucially, they specify a T-connection from the heat pump directly to the DHW cylinder bypassing the buffer cylinder. The installer had never fitted this, meaning that DHW only functions when either the UFH or radiators are on. This explains entirely why our electricity usage was static at about 15KWh per day just for hot water, even when no hot water had been used. There was a constant demand for DHW throughout the day (and night) which was never able to be satisfied. The HP just short-cycles as the buffer cylinder is at max temperature yet the DHW cylinder never reaches temperature.