Not sure you can do it easily with SMB/CIFS (maybe some NAT tricks) but depending on the level of FS support you want it's pretty easy to do it with WebDav. You can mount a webdav share pointing to localhost on an arbitrary port (I believe it's of the work \\localhost@portno\DAVWWWRoot). From there I'm sure you could proxy out to any other FS implementation you liked. It also probably isn't great for large files etc due to the way WebDAV works of course :-)

For this particular client we had Administrator access. SMB was used since we did not trust Dokan and did not want to pay for CBFS.