Ah yes, had the same fun problem at a customer's facility last week. Moving 350 TB of data from an old DDP storage server to a Linux one. Mounting with CIFS (no other option available), an copying using "cp -a".

The file names look OK after the copy on the Linux machine. However, when exporting the directory through Samba, the Macs Finder doesn't display files with accents in the names (though they appear correctly with "ls", weird...).

So the user copies the files again, using the Finder. Now I have files with exactly the same name (uhhhhh???):

# ls -l Mmo-1. -rw-rw-rw- 1 root root 8417218 6 sept. 2013 Mémo-1.aif -rwxr--r-- 1 test test 8417218 6 sept. 2013 Mémo-1.aif -rw-rw-rw- 1 root root 363175 6 sept. 2013 Mémo-1.m4a -rwxr--r-- 1 test test 363175 6 sept. 2013 Mémo-1.m4a

Yes, it looks like two files have exactly the same name, but actually they're different: one as "é" encoded as 0xCC81, and the other one (the "good one") as 0xC3A9. Why is that? Why does one work with the Finder, and the other doesn't? who knows.