5.1. Regarding LDAP Directories and Windows Computer Accounts
Computer (machine) accounts can be placed wherever you like in an LDAP directory subject to some constraints that are described in this section.
The POSIX and SambaSAMAccount components of computer (machine) accounts are both used by Samba. That is, machine accounts are treated inside Samba in the same way that Windows NT4/200X treats them. A user account and a machine account are indistinguishable from each other, except that the machine account ends in a $ character, as do trust accounts.
The need for Windows user, group, machine, trust, and other such accounts to be tied to a valid UNIX UID is a design decision that was made a long way back in the history of Samba development. It is unlikely that this decision will be reversed or changed during the remaining life of the Samba-3.x series.
The resolution of a UID from the Windows SID is achieved within Samba through a mechanism that must refer back to the host operating system on which Samba is running. The name service switch (NSS) is the preferred mechanism that shields applications (like Samba) from the need to know everything about every host OS it runs on.
Samba asks the host OS to provide a UID via the "passwd", "shadow" and "group" facilities in the NSS control (configuration) file. The best tool for achieving this is left up to the UNIX administrator to determine. It is not imposed by Samba. Samba provides winbindd together with its support libraries as one method. It is possible to do this via LDAP, and for that Samba provides the appropriate hooks so that all account entities can be located in an LDAP directory.
For many the weapon of choice is to use the PADL nss_ldap utility. This utility must be configured so that computer accounts can be resolved to a POSIX/UNIX account UID. That is fundamentally an LDAP design question. The information provided on the Samba list and in the documentation is directed at providing working examples only. The design of an LDAP directory is a complex subject that is beyond the scope of this documentation.