Surprise, surprise !
here I want to report at least that with Android 2.3 and 2 free little apps the connection and file sharing with Windows 7 works out of the box :
( a little bit water into the wine : the ease of operation of the two apps should be worked upon in the future )
5 VPN : establishes the VPN tunnel to the remote Windows 7 system over port 1723
AndSMB : connects to the remote VPN Server and indeed shows the shared folders and files ( simply a kind of "net share" list ? ) and lets you download them.
Perhaps this is an alternative way to exchange private/confidential data with partners worldwide... without molesting/benefitting the Kim Dotcoms of the world.
Hope this helps.