samba - Dec 2002 - Does Samba attempt Anonymous logon to IPC$ shares? Can this lockout accounts?!?

Hopefully someone can put my mind at ease...

I have about 10 W2K boxes with account lockout threshold of 5 failed logins 
and Additional Restrictions for Anonymous Connections set to 'No access w/o 
explicit anon. permissions' (Administrative Tools -> Security Settings
->
Local Policies -> Security Options)

I've set up a Samba server this week and in the past few days I've
noticed
that some user accounts have been locked out (and its not just people 
forgetting their password).

In /etc/samba/MACHINEONE.log I've got entries like this:

[2002/12/17 18:17:56, 0] 
rpc_client/cli_spoolss_notify.c:spoolss_connect_to_client(133)
connect to client: machine MACHINEONE rejected the tconX on the IPC$ share. 
Error was : NT_STATUS_ACCESS_DENIED.

And in the W2K Security Audit for MACHINETWO, I've got:

Success Audit 18/12/2002 18:55:57 Source:Security Category:Logon/Logoff 
Event:538 User:ANONYMOUS LOGON Computer:MACHINETWO


Unfortunately, I can't match up these two event types on a single machine 
because the logs and audits are incomplete (I've been switching the smbd log
level and auditing isn't enabled on MACHINEONE  )

I just want to be able to track down the cause of this...

THX

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