Hosts running the "Advanced Server for Unix (ASU)" product require some special accomodations such as creating a builting [ADMIN$] share that only supports IPC connections. The has been the default behavior in smbd for many years. However, certain Microsoft applications such as the Print Migrator tool require that the remote server support an [ADMIN$} file share. Disabling this parameter allows for creating an [ADMIN$] file share in smb.conf. yes