There are also AppleDouble (._) files, which are one-per-file. These contain the file's extended metadata and resource fork. Deleting these _may_ cause data loss if there's anything important stored in the resource fork. A better option is to enable vfs_streams on your Samba server to allow storing the additional forks natively on your filesystem (e.g. as xattrs).
(If you're using a modern Windows file server, I believe the resource fork is automatically mapped to an NTFS alternate data stream.)
See:
https://www.samba.org/samba/docs/current/man-html/vfs_stream...
https://www.samba.org/samba/docs/current/man-html/vfs_stream...
I also object to my operating system running all these background processes on MY computer without me commanding it to, and it suggesting on its own that I do this or run that, again in absence of any command to do so. More and more, operating systems and applications are treating MY computer as a dumping ground and science experiment: for things it wants to do, instead of what I want it to do.
I should not have to go off and find a setting somewhere just to stop my operating system from doing things on its own I don’t ask for.
It's worth noting that almost all modern file systems support multiple streams. NTFS has alternate data streams, Ext4 has xattrs. Modern SMB and NFSv4 also both support this at the protocol level.
The problem arises when you're using Samba (without vfs_streams enabled), or you're writing to a legacy FAT filesystem, in which case you start getting the AppleDouble files - again, to prevent data loss.
What about linux that would have 27 in this case?
That being said, depending on your business and data structure this doesnt detract from the point. Also if you have a deep nested directory structure with no real files in it, would every level contain a .ds_store file?