It could be because the Baggins family had historically been of higher status than the Gamgees - given Sam was employed as Bilbo and Frodo's gardener, it's likely his family would have been from a poorer background of farmers and labourers, and thus he would have developed his farmer-type accent from associating with other poorer families, compared to the (relatively) wealthy Bagginses who would have mixed with other Hobbits who have developed more refined pronunciation.
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