man smb.conf says
hide dot files (S)
This is a boolean parameter that controls whether files starting with a dot 
appear as hidden files.

Default: hide dot files = yes

hide files (S)
This is a list of files or directories that are not visible but are accessible. 
The DOS 'hidden' attribute is applied to any files or directories that match.

Each entry in the list must be separated by a '/', which allows spaces to be 
included in the entry. '*' and '?' can be used to specify multiple files or 
directories as in DOS wildcards.

Each entry must be a Unix path, not a DOS path and must not include the Unix 
directory separator '/'.

Note that the case sensitivity option is applicable in hiding files.

Setting this parameter will affect the performance of Samba, as it will be 
forced to check all files and directories for a match as they are scanned.

See also hide dot files, veto files and case sensitive.

Default: no file are hidden

Example: hide files = /.*/DesktopFolderDB/TrashFor%m/resource.frk/

The above example is based on files that the Macintosh SMB client (DAVE) 
available from Thursby creates for internal use, and also still hides all files 
beginning with a dot

with samba 3 rc2 cvs 26.8.03 act as pdc
client win2000 serv pack 4 (german)

i included in the global section
hide dot files = yes
and
hide files = /.*/DesktopFolderDB/TrashFor%m/resource.frk/
this should hide all .* files in every share.
But if i switch windows to show all files
i am able to see the "dot files"
this is extreme bad in the user homes
cause in default, homes are created with many "dot files" from many distros
this would cause failure if user go to ther homes via ssh
and some of the "dot files" were deleted with windows before