The check for File Sharing fails if a WINS server is defined by a DHCP server. Disabling network interfaces then running osxlockdown returns a success.
grep -i array /Library/Preferences/SystemConfiguration/com.apple.smb.server.plist
<array>
</array>
A copy of the com.apple.smb.server.plist is below:
<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE plist PUBLIC "-//Apple//DTD PLIST 1.0//EN" "http://www.apple.com/DTDs/PropertyList-1.0.dtd">
<plist version="1.0">
<dict>
<key>DOSCodePage</key>
<string>437</string>
<key>LocalKerberosRealm</key>
<string>snipped</string>
<key>NetBIOSName</key>
<string>MACBOOKPRO</string>
<key>ServerDescription</key>
<string>MacBook Pro</string>
<key>WINSServerAddressList</key>
<array>
<string>10.20.0.1</string>
</array>
</dict>
</plist>
The check for File Sharing fails if a WINS server is defined by a DHCP server. Disabling network interfaces then running osxlockdown returns a success.