For what it's worth, these are my thoughts re. Samuel Patrick O'Neill. You already knew he was in the Merchant Navy and the marriage certificate would confirm this - also, from this we now know at the time of the marriage on 17/3/1848 he was 26 i.e. born late 1921 or early 1922.
From the get go I have wondered why they moved from Ireland to Salford - why Salford? Is this because it's where Samuel himself hailed from? I think it may well indeed be that.
A plain Samuel O'Neill born 22/11/1921 died in Salford in April 1985.
A plain Samuel O'Neill birth reg'd Dec.qtr.1921 Salford - mmn Platt.
A Samuel O'Neill married a Sarah Jane Platt in the June quarter 1920 Salford - their son Samuel born 1921 seems to have been their only child and both Sarah and son are in Salford 1939 (unable to give details here due to copyright). Sarah Jane Platt seems to have been born in Salford ca.1897 but the only death entry I can see for a Samuel O'Neill in Salford was one bc.1868 who died Mar.qtr.1924 Salford which datewise could explain why Samuel and Sarah had only one child but this would mean that Samuel senior was some 30 years older than Sarah?? Who knows? It's possible, of course, but only the marriage certificate of Samuel and Sarah can help here.
Samuel Patrick O'Neill married as such in 1948 - however, there is no birth entry in this full name ca.1921/22 in England (or Ireland) suggesting he may well have added the second name himself or maybe it was an added name at baptism which he didn't generally use - again, who knows?
I still think that 'Salford' is the key here - why would Tacy and Samuel (a merchant navy man) settle in Salford unless one of them had links there - we know it wasn't Tacy herself whereas the Samuel born 22/11/1921 to Samuel O'Neill and Sarah Jane Platt was born/lived there and presumably his widowed mother was still there when they moved there in 1951.
It all makes sense to me but will see what others following this thread think.
Annette