Protect from theft at flash level
Yes, that sort of protection is available for Samsung devices: LoJack Device Compatibility

Explanation of what LoJack does:


  LoJack will be embedded in the Galaxy S4's firmware layer, where it
  remains dormant until you awaken it with a monthly subscription that
  becomes your theft insurance. This firmware situation is key -- even
  if robbers wipe your phone to the factory settings, LoJack is still
  active, and unremovable. -- CNET Article


It's difficult to find technical explanations for this software, but from how I understand it, LoJack is installed as an invisible system app, but a copy of it is also kept in the BIOS (pre-bootloader), and is re-installed to any ROM that is flashed. The app is what sends location, signed-in accounts, pictures via standard cell/WiFi protocols. LoJack guarantees to find the thief within 30 days or they send you a new device.

As of late 2015, there is also another type of security introduced with Android Lollipop/Marshmallow called FRP, which forces you to sign in with the previous Google account when you flash a new ROM. But this is hardly a security feature since it has been bypassed, but it is still a good step forward for Android.