CR means Chief Rabbi, like in the question...
The objects are perfectly certain here, they are Sam's 'nieces and nephews', that is, the sons and daughters of his brothers and sisters. Can't get much more certain than that as you can draw up a complete list of the nieces and nephews. As your tutor says it's not really like relatives - someone who was a 2nd cousin twice removed might pop up and start claiming to be a relative, and the trustee may not be sure if they should be or not, but in this case it is impossible for someone to pop up and claim to be a 'niece or nephew' without the trustee immediately being sure whether they are one or not.
If you're still confused about that bit, suppose Sam had left all his money on trust for his son, Fred. That is obviously a very certain object, right? The fact that Fred is a 'relative', doesn't mean you need to start talking about relatives in general!
Here the Chief Rabbi has no power at all to 'ascertain the objects', so don't get confused with Tuck's settlement trust at all. The objects are fixed, and certain. The Chief Rabbi's power is to choose how to divide the trust fund between those objects (i.e. all the nieces and nephews). It's a discretionary trust.
'residue' just means 'everything in Sam's estate apart from the property needed to fulfil the previous clauses of his will'. It's always certain since all the other clauses of the will must have certainty of subject matter - and the subject matter of the residue is 'the entire property' (certain) minus 'that needed for other clauses' (certain)