Dell EMC Unity: NAS Capabilities - A Detailed Review: Section "NAS Server Provisioning" and "File System Provisioning." This document officially details that a storage pool is a prerequisite for a NAS Server, which in turn is a prerequisite for creating file systems and SMB shares.
Information Storage and Management (ISM) v4/v5 (Dell EMC Education Services): Chapter on "File-Based Storage System Components and Architecture." The official courseware outlines the standard NAS provisioning lifecycle from physical disk grouping (pools) to logical server creation, share creation, and finally client-side mounting/mapping.