fanbolero

for it to work you have to change sam-layout.js to:

( function( $ ) {
  $( function() {
    $( 'body' ).off( 'click', '.sam_ad' ).on(' click', '.sam_ad', function() {
      	var $me = $( this ),
      		adId = $me.attr( 'id' );
      $.ajax({
        type: "POST",
        url: samAjax.ajaxurl,
        data: {
          action: "sam_click",
          sam_ad_id: adId,
          _ajax_nonce: samAjax._ajax_nonce
        },
        async: true
      });
    });
  });
})( jQuery );

I did it!!!
The problem was that SAM was giving a different ID syntax to the SWF file. I simply changed the syntax for the $id variable to reflect the one used by images.
To count clicks for SWFs, edit line 70 in ad.class.php from:

$id = "ad-".$ad['id'].'-'.rand(1111, 9999);

to:

$id = "a".rand(10, 99)."_".$ad['id'];

Another Goodie:
If you want SAM to display a substitute image in case the browser doesn’t have flash, change line 78:

$text = __('Flash ad').' ID:'.$ad['id'];

for:

$filename = substr($file,0,strlen($file)-4).".jpg";
$linkname = substr($flashvars,11,strlen($flashvars)-13);
$text = "href='".$linkname."'><img src='".$filename."' width='".$width."' height='".$height."' / ></a>";

and line 93:

<div id='$id'>$text</div>

to:

<a id='$id' class='sam_ad' $text

Note: for this to work you have to add a substitute jpg image with the same name and path as your swf file.
When creating the SWF you have to define clickTag in “flashvars” with the destination path, like so:

{clickTag:"http://www.yoursite.com/destination.html"}