After experimenting I see two bugs connected to File Sharing.
1) Ventura 13.2.1 does not properly handle extended attributes on a shared directory.
2) Macs connecting to a directory with extended attributes shared by Ventura 13.2.1 eventually hang and need to be force-restarted.
As soon as there are extended attributes present on the directory to be shared by Ventura 13.2.1, File Sharing stops working. The connecting Mac (does not need to run Ventura as well, also tested with macOS 12) hangs itself up in an I/O deadlock and unless its network connection is stopped, it will need a forced restart.
Examples:
After adding "Comments" using "Get info" the extended attribute "com.apple.metadata:kMDItemFinderComment" and the connecting machine can connect but hangs after a while. The hangup can be triggered by trying to "Get info" on the mounted share.
After adding a Tag using "Get info" the extended attribute "com.apple.metadata:_kMDItemUserTags: is added. Now I can no longer connect, the share is listed but the connecting machine hangs trying to connect. On the machine serving the share I can not even turn off File Sharing, the Sharing preference does not even load. I could load it again after force killing smbd using sudo kill -9.
After adding a custom icon the extended attribute "com.apple.FinderInfo" appears and kills File Sharing in much the same way.
After clearing all extended attributes using xattr -c, sharing works again.
First and foremost, I think what ever happens on a network it should never ever deadlock the file system of any machine ever. Filesystem lockups should never happen. Ever. This is a bad bug imho, regardless of the bug in the Ventura machine serving the share.
Secondly, I do hope that Apple is aware of this issue. The issue is still present in Ventura 13.3 public betas 1 and 2.