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It means that the internal Tableau Server processes have access to this file share.
For direct access via the exploring to the share, the users need named user access to the file share.
For direct access via Tableau Desktop, the user needs to have named user access to the file share.
For indirect access (via browsing content on Tableau Server), the user needs to have permissions via the workbook content or datasource content that is already published onto Tableau Server.