What is so special about the moment when Charlie gives Sam the record with “Something” by The Beatles on it?

Charlie gives Sam a copy of the record Something, a gift that Aunt Helen gave him when he was younger. Charlie had decided that the music was so beautiful that he would only give it to someone who was beautiful in all ways. Thus, he gives it to Sam. Sam hugs him close and tells him that she loves him. Charlie knows that she means this mainly in terms of friendship, but he doesn't care.