Question regarding ACL's and datasets.... user Root? group Wheel?

[nasman]

I have a question regarding the ownership of a share / dataset when setting up ACL's for Windows shares. The system documentation suggests using Root as the user and Wheel as the group. However I've seen other documentation and videos that suggest changing the owners to other users (and in some cases user "nobody") or groups. All these options are presented as the correct setup but nobody really says why.

I'm wondering if there is a recommended best practice for setting these values? What approach is best, or does it not really matter?

Thanks