Scott and Sam are speaking French. He pronounces it with an excellent accent. Their exchange ends when Sam replies "Ça ne fait rien" for "you're welcome". This is wrong in French, as it literally means "it doesn't do anything". Alternatively, it is colloquially used to mean "Never mind". Either way, it is wrongfully used, here. The correct French here ought to have been, simply: "de rien" (or "Y'a pas de quoi").