Surely I cant be the only one interested in a Tengu Samurai
Personally I see Tengu more as rogues, rangers and all that fun sneaky shadow stuff, but the whole point of these games is to break molds and challenge perceptions. I rather enjoyed playing a Tengu Witch. Why do you need a specific Samurai class? Historically I wouldn't see them all that much different than any other fighter. I think really your bigger question should be one of gears and skills to fit more in line with the archetype you're considering over trying to create a new class.
Grab feats like Quick Draw (not unlike Iaido)
Focus on pure melee feats (weapon spec. Katana and Naginata, improved critical on both weapons, improved initiative (again a la Iaido.)
Google Bushido and have your character follow the code...
Its more about Role play and not Roll play :)
I'd be interested in knowing how it pans out ;)