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I think that the tag used to link to such page should be
just @link, because @link is already used to link to
introduction/conclusion, and sections and anchors inside
introduction/conclusion. So your example would be just

@link(sample1 Here is sample)

This is consistent with how introduction/conclusion things
work, and I like it.

That said, this is a sensible idea. This is actually an
extension of introduction/conclusion. I think that the clean
way to do this is to change the behavior of --introduction
and --conclusion command-line options, to allow both of them
be specified more than once. E.g. it would be allowed to
call pasdoc like

pasdoc \ --introduction=page_1.txt \ --introduction=page_2.txt \ --conclusion=page_3.txt \ --conclusion=page_4.txt \ ...

and the result would be that in HTML output, four additional
files are generated (page_1.html, page_2.html and so on) and
in LaTeX four additional chapters are added. The first
chapter is based on page_1.txt, 2nd chapter is based on
page_2.txt, then all the usual chapters generated by pasdoc
for each unit follow, then chapter based on page_3.txt and
finally the chapter based on page_4.txt.

Actually, as far as I remember, Richard B Winston (who
implemented --introduction and --conclusion) wanted
initially to parse many files (but still put them in one
latex chapter/html page), but I objected (to simplify the
way how things work)...

Implementing this feature would allow user to create more
than one introductory chapter in latex and more than one
introductory page in HTML in a clean way: one external file
-> is always exactly one HTML page or exactly one chapter in
LaTeX.

Summary: patches for this are welcome :)