I would advice to read first the code written in the github repository of nethserver-moodle, it could be a good start to understand what it occurs, and also the place of files in the srpm.
in short because we can speak of this during a long time
root/etc/e-smith/db -> variables for configuration files
root/etc/e-smith/templates -> template of configuration files which will overwrite files of rpm (like phpMyAdmin for example)
createlinks-> perl file to create symlinks between events and action and templates expand.