Rozumné HOWTO jsem nenašel ani já.
V dokumentaci Samby je toto: http://samba.org/samba/docs/man/Samba-HOWTO-Collec tion/AccessControls.html
"MS Windows ACLs through UNIX POSIX ACLs
The use of POSIX ACLs on UNIX/Linux is possible only if the underlying operating system supports them. If not, then this option will not be available to you. Current UNIX technology platforms have native support for POSIX ACLs. There are patches for the Linux kernel that also provide this support. Sadly, few Linux platforms ship today with native ACLs and extended attributes enabled. This chapter has pertinent information for users of platforms that support them."
Nevím, jak moc je tahle informace aktuální a jaké linuxové kernely mají nebo nemají zapnutou podporu posixových ACL.