Shared folders also provide a scope of management for settings: user limits, SMB (Short Massage Blocker) permissions, ABE, and caching settings. It is for these reasons that you might need to create additional shared folders. If, for example, two departments require different caching settings, those two departments must be in two separate shared folders in order to provide two unique scopes of management.

Interestingly, this does not mean they need to be in separate folders on the file system. In a scenario requiring Marketing users to be able to take files offline but restricting Sales users from doing the same, you could create a file system hierarchy with two folders: E:\Data\Sales and E:\Data\Marketing. You could, if you so chose, share each folder separately with appropriate caching settings. Alternately, you could share E:\Sales and Marketing as Sales$ with caching disabled and SMB permissions allowing only Sales users to connect to the share.

The exact same folder could be shared a second time as Marketing with caching enabled and SMB permissions allowing only Marketing users to connect to the share. The properties of the SMB shared folder are enforcing caching settings, not properties of the NTFS folder.