ubuntu@server:/test$ getfacl .
# file: .
# owner: samba
# group: samba
user::rwx
user:samba:rwx
user:ubuntu:rwx
group::rwx
mask::rwx
other::r-x
default:user::rwx
default:user:samba:rwx
default:user:ubuntu:rwx
default:group::rwx
default:mask::rwx
default:other::r-x

ubuntu@server:/test$ ls -l
total 0
-rw-rwxr--+ 1 samba samba 0 Feb 19 03:40 file1

/etc/samba/smb.conf:

[Share]
path = /test
browseable = yes
guest ok = yes
read only = no
map archive = no
create mask = 0000

ubuntu@server:/test$ sudo systemctl restart smbd.service

*Create file2 via Samba*

ubuntu@server:/test$ ls -l
total 0
-rw-rwxr--+ 1 samba samba 0 Feb 19 03:40 file1
----rwx---+ 1 samba samba 0 Feb 19 03:41 file2

ubuntu@server:/test$ sudo -u samba touch file3
ubuntu@server:/test$ ls -l
total 0
-rw-rwxr--+ 1 samba samba 0 Feb 19 03:40 file1
----rwx---+ 1 samba samba 0 Feb 19 03:41 file2
-rw-rw-r--+ 1 samba samba 0 Feb 19 03:42 file3

ubuntu@server:/test$ sudo setfacl -b /test
ubuntu@server:/test$ sudo getfacl .
# file: .
# owner: samba
# group: samba
user::rwx
group::rwx
other::r-x

*Create file4 via Samba*

ubuntu@server:/test$ ls -l
total 0
-rw-rwxr--+ 1 samba samba 0 Feb 19 03:40 file1
----rwx---+ 1 samba samba 0 Feb 19 03:41 file2
-rw-rw-r--+ 1 samba samba 0 Feb 19 03:42 file3
---------- 1 samba samba 0 Feb 19 03:43 file4