smb.conf originally is a symbolic link. Doing that process gives you a real smb.conf file.
Doing 'ls' might show something like this:
-rw-r--r-- 1 root root 0 Apr 13 22:05 file1
-rw-r--r-- 1 root root 0 Apr 13 22:05 file2
lrwxrwxrwx 1 root root 5 Apr 13 22:05 smb.conf -> file1
file1 and file2 would have different types of configurations or something. You can think of a symbolic link as something similar to a shortcut in Windows. But anyway, after doing the process you quoted, smb.conf would be a real file containing the contents of whatever file it used to point to.
This is just a guess, but I can't think of any other reason to have you do what you described