Are we reading the same handbook?
Samba isn't installed in FreeBSD unless you installed it.
The handbook tells you exactly how to install and configure it.
It tells you how to start and stop it manually, or with rc.conf
The port is at /usr/ports/net/samba(version no.)
That would be
cd /usr/ports/net/samba34 && make install clean
is at /usr/local/etc/smb.conf
Where did you find that? The handbook says samba_enable="YES"
Note: The recommended backend is now tdbsam, and the following command should be used to add user accounts:
# pdbedit -a -u username
Read the handbook and do what it says. Samba works fine on FreeBSD. FreeBSD isn't known for having the latest versions of software like a rolling Linux release, it's known for it's rock solid stability.