I don't know either. However I do have a printer that seems to work even after disabling SAMBA. So I'm thinking that it's not needed as we're not part of any network and don't share our computer or files.
I also changed a setting on my router to disable SAMBA with no effects noted.
I haven't seen any problems with SAMBA being enabled either, but I'm guessing it could be a potential security issue if nothing else?
In other words, I really don't know anything and hoping someone will give a more definitive answer. My instinct was to disable it, but the smart thing is probably to leave it alone until someone gives clearer instructions.