There will be two separate PRs related to this. The first one in freenas/ports will add the vfs module. The second one will (in freenas/freenas) will add some middleware logic to ensure that the SMB share is properly configured to use the module.
QA procedure (port/first PR):
If the port is properly updated, then "noacl" will automatically appear in the list of available vfs objects for SMB shares.
QA procedure (middleware/second PR):
To be added in comment below.