HP CIFS Server 3.0d Administrator's Guide version A.02.02 (Edition 5)

Managing HP-UX File Access Permissions from Windows NT/XP/2000
In Conclusion
Chapter 3 73
In Conclusion
Samba ACL support is a feature that enables the manipulation of UNIX
file permissions or UNIX ACLs from Windows NT/XP/2000 clients.
With this feature, almost any modification you want to make to UNIX
permissions or VxFS POSIX ACLs can now be done from an NT/XP/2000
client (with the exception of the class entry for VxFS POSIX ACLs).
Windows applications running on the Windows NT/XP/2000 client
cannot expect full NT/XP/2000 ACL support. Although much of the
NT/XP/2000 ACL information is retained and retrieved by the Samba
server, some of the information may be lost or changed in some cases.
The ACL support is not an NT/XP/2000 ACL emulation, but rather
access to UNIX ACLs through the NT/XP/2000 client. Therefore you
cannot run Windows applications which require full, perfect NT/XP/2000
ACL support.