So when melinda looks at sam does she Jim অথবা Sam?

I'm pretty sure that she see's Jim, but everyone else see's Sam.

I think hiding the mirrors from him until she thought he was ready showed that physically, she see's him as Sam (like everyone else), but deep inside everything else is Jim.

To her she believes its Jim but Melinda and everyone else sees Sam.

when she looks at sam she sees jim yes

she sees jim

She sees Sam, and we see Jim so we won't get confused.