No he does not have a boyfriend at the time and a lot of people think that Sam is gay and that he is Kurts boyfriend, but he's not. Sam is dating Quinn. I heard there is a guy coming on in ep.6 who is gay. Idk he's name.
His boyfriend is Blaine Anderson. Gotta say I love how you've noticed the chemistry between Kurt and Finn, their relationship is the best on the show and I agree they're ADORABLE together!!! BUT I don't ship them romantically I only ship their bromance, Furt are the cutest best brothers on tv!!!<3<3<3