Yes, you must create a unix user, or there must be a unix-level user created. Typically this can be done with some scripts that automatically create the user.
It's a unix file system, not Windows. Therefore, something must be in place at the unix level that authorizes the Samba user to use the file system.
www.samba.org - there is TOSHARG, and Samba 3 By Example, which provides step by step examples to configure Samba. Take a look, you'll find about everything you need.