Actually, the 2GB limit is a Linux (*nix ??) problem, not only an e-smith problem (comes from the use of 32 bit libraries, etc.) and also not directly a Samba issue either. As Mark says, there's tons of info about this problem and the forums have lots of discussions particular to SME as well.
Later kernels / file systems have addressed the problem but not the ones that come standard with SME up to version 5.5.
The long and the short of it, you cannot store any single file larger than 2GB on the SME server. You can have many, many files in a folder on the server as long as no single file is greater than 2GB (hence the need to to split large databases into smaller chunks).
Kelvin