File & Folder Sharing & Permissions...Discussion...
There is a difference in how Windows handles (allows configuration of) SMB vis-a-vis MacOS.
Background
On Windows laptop, I login using my Microsoft account username and password. For sharing folders on the local network, I set permissions for each folder (and this applies to all sub-folders & files) as Read only, Read & Write or No access. When I connect to my laptop from other devices over SMB, I have to enter my Microsoft username and password and only the shared folders become accessible as per individual folder permissions set.
The advantage of this method is to have just one user account on the laptop and there is no need to add multiple user accounts in the laptop. Permissions are set at the folder level.
How is it different with macOS?
On MacOS, it appears to work differently. Here, permissions are set at user account level on the Mac, and these same permissions are automatically applied to SMB connections. This means that if I have an administrator account on my Mac, and I enter these credentials when accessing my Mac from other devices over SMB, I have Read & Write access to all folders and volumes (because an administrator account has R&W permissions for all folders and volumes by default). In order to have read only access over SMB connections (which is advisable for most folders to prevent accidental deletion or modifications), a separate user account (standard account) with limited access must be created on the Mac, and that account credentials must be used to login over SMB.
The only advantage of this method is that permissions are set at user account level, and anything you can do on the Mac, much of that can be done from other devices as well over SMB. Not sure if this is a good idea.
MacBook Pro with Touch Bar