Does anyone today celebrate Samhain as a religious observance?
Yes. many followers of various pagan religions, such as Druids and Wiccans observe this day as a religious festival. They view it as a memorial day for their dead friends, similar to the national holiday of Memorial Day in May. It is still a night to practice various forms of divination concerning future events. Also, it is considered a time to wrap up old projects, take stock of ones life, and initiate new projects for the coming year. As the winter season is approaching, it is a good time to do studying on research projects and also a goot time to begin hand work such as sewing, leather working, woodworking, etc. for Yule gifts later in the year.
