Something simpler
Let me try to translate that list
(Anyone feel free to correct or add anything):
/home/e-smith
The location of ibays, home directories, configuration databases and dumped data from storage daemons (eg mysql, ldap).
Dumps are processed when backing up.
/etc/e-smith/templates-custom
Tweaked system configuration files
/etc/e-smith/templates-user-custom
Tweaked user configuration files
/etc/ssh
Uncertain what this contains, common sense suggests the secure shell configuration files.
/root/.ssh
Again uncertain, although, as this is user-specific (this goes for user root), I would think the trusted hosts for ssh connections.
The following are all about users, groups and passwords to go with those.
/etc/passwd
/etc/shadow
/etc/group
/etc/gshadow
/etc/smbpasswd
Mail is stored in users home directories (all user mail), so that's included.
Hope this helps