The NT ACLs used in Windows and SMB are much more expressive than Linux's POSIX draft ACLs. When a Windows client writes a file to a Linux Samba server, it cannot necessarily express the file's ACL as a POSIX ACL losslessly. To work around this, Samba's vfs_acl_xattr saves the "real" ACL as an extended attribute: https://www.samba.org/samba/docs/current/man-html/vfs_acl_xa...
This means the ACLs set by clients won't be enforced for local users on the file server, and that you need special tools to view and edit those ACLs.
In contrast, FreeBSD supports NFSv4 ACLs on ZFS, and those are a superset of NT ACLs. Samba saves the NT ACL as an NFSv4 ACL, and this can be viewed or edited using getfacl and setfacl as with any other file on the server.