samba itself does not depend on perl - perl is listed as a dependency because either cups or gs depends on perl for the foomatic-rip script (and others). Since I use samba to share printers via cups, I needed to build samba with cups as a dependency.
If you're using samba as a file server, I do not believe you need perl loaded, but I believe you will need to load cups in order for the dependency on libcups to be satisfied. This issue was menioned before and I'm basically waiting for cups-1.4 to be released to re-compile the extension and separate libcups out from cups.
In the meantime, you could re-compile samba to remove the cups dependency, factor out libcups from the cups extension or just go ahead with loading the cups extension, but not the perl extension.