Ouch we are going to discussion… lol
But when using Samba and use local services through PAM, creating local accounts, it is another story right?
Anyway, the convention I am used to is to have for instance Samba shares under /home/samba/shares/… and since user home directories usually are shares…
Again, probably because I come from Ubuntu, this is all different… 
As said, lets not do this discussion over. I can understand the reasoning behind the decision and (hopefully
) will remember when I ever pull out my last hair trying to find that location… 