Diagnosis
The under-cabinet hood lights on this microwave are powered by a single, non-serviceable LED light board. The complete lack of function from both lights points to a failure of this entire LED assembly or a loose/disconnected wiring harness that supplies power to it. Individual "bulbs" cannot be replaced.
How to Fix It
First, disconnect the microwave from electrical power by unplugging it or switching off the circuit breaker. To access the light connector, you must lower the microwave from its wall bracket. Have a helper support it. Locate the white rectangular wiring harness connector plugged into the center of the metal light board on the microwave's underside. Firmly press this connector to ensure it is fully seated. Plug the microwave back in and test the lights. If they now work, secure the microwave back onto the bracket.
If That Didn't Work
If reseating the connector doesn't restore the lights, the integrated LED light assembly (Samsung part # DA97-14133A) has failed and requires replacement. You must order this specific part. After unplugging the microwave and lowering it, disconnect the faulty assembly's wiring harness, remove the screws securing the assembly, and install the new unit by reversing the steps. This replaces both LED strips and the housing as one piece.
Heads Up
The plastic light cover is permanently fused to the LED assembly. Do not attempt to pry it off to inspect or replace LEDs, as this will destroy the unit. Always ensure power is disconnected before performing any internal inspection or repair.