The guide is advancing - and the initial values are changed during configuration - as you tag along.
Initially everything is root owned - see the [root tip] [How To] Samba Server From Scratch section
At the end - after creating the users - the tree has changes related to the admin user created as part of the exercise.
EDIT
I think there is a difference between local mode and root.
The guide is written using root and it is quite possible that using using sudo to add a user is different from the user changing own password.