[Samba] Clarifying how permissions work

[tim at qfoke.com]

Just one question for you all.

Am I correct in assuming that Samba file permissions are linked to Linux?  As
in, I create a home directory called /home/user.  The directory /home is
shared.  If I set the owner of the 'user' directory to the user called 'user',
and changed the file permissions to 700, that would mean only 'user' and 'root'
would be able to access that directory from a Windows PC?

Cheers.