I haven't heard of Linux Enhanced SMBFS (CIFS) before, but it looks pretty cool. It's an alternative to NFS as a networked filesystem. Basically it works to remove some of the limitations that SMB has (lack of understanding users and perms properly for example).
SMBFS allows Linux to mount a remote SMB share but until now it did not act like a UNIX file system, even if the remote host was Samba running on a UNIX or Linux machine.