I think the point being made is that the fact that a user has rksh as their shell means nothing to samba, ftp, some features of ssh, httpd, cron, and etc. Fundamentally unix has pretty simple permissions, you're either root or you're not. The existence of a user account on a system is often enough to enable SMB and SSH access even if the only purpose of the account is to own files and an application process and is never intended to have interactive logins or to transfer data to and from the server.