TrueGrid nfs server is a free nfs server for windows.
It seems not to be distributed anymore by truegrid but you can find
it
here.
I tried it on win XP and it works follow the instructions in the readme.
I used this line
/d/export -access=zaurus,path=d:\export
in my C:\windows\etc\exports file and this line :
pc:/d/export /mnt/pc nfs noauto,hard,intr,nolock,async,wsize=1024,rsize=2048 0 0
in my /etc/fstab on the zaurus so that I can mount using:
mount /mnt/pc
It is limited by the windows filesystem (ie no link, no 2 file with the same name and different cases etc...).
Is it better than using Samba: I've no idea