The Crewe striker had agreed to move to Sixfields but has instead joined Burton with the location of the midlands club cited as a major factor in his decision.
Sampson said: "It's been a complicated week with various players agreeing terms and passing medicals but the deals have not got over the finishing line.
"When I was at Sunderland and moved to Northampton it was my decision and what I thought was best, I didn't have to go back to my family and consult my wife.
"But times have changed and women wear the trousers nowadays. I thought I had Zola but he has opted for Burton, you say it's nearer but it's still a trek from his home in the Wirral to Burton.
"He played the game with us. We weren't the only club interested in him but he came down and met all the lads so we are disappointed."
Source: PA
Source: PA