Linux – Why do files created via Samba get different ACL (mask) permissions depending on the client OS

I tested this on a clean install of Debian Jessie, but I also have this problem on other machines (ex: Ubuntu 12.04). In addition to the base install, I installed sudo, samba, and cifs-utils.

Shared Directory With Default ACL

I enabled ACLs on the root file system and created a shared directory:

sudo mount -o remount,acl /
mkdir -p /home/ryan/shared
setfacl -d -m u:ryan:rwx /home/ryan/shared

Samba Config

I left all defaults in /etc/samba/smb.conf and added a single share:

[shared]
    comment =
    path = /home/ryan/shared
    writable = yes
    valid users = ryan

Add Samba User

Then I added myself as a Samba user and restarted the service:

sudo smbpasswd -a ryan
sudo systemctl restart smbd

Linux Client

Next I created a mount point for the Samba share, mounted it, and created an empty text file:

mkdir -p /home/ryan/mnt/shared
sudo mount -t cifs -o user=ryan //127.0.0.1/shared /home/ryan/mnt/shared
touch /home/ryan/mnt/shared/linux.txt

Windows Client

I also connected from a Windows 8 machine and created an empty text file named windows.txt.

Shared Directory Listing

After that, a directory listing of /home/ryan/shared looks like this:

-rw-r--r--+ 1 ryan ryan 0 Jun 20 23:45 linux.txt
-rwxrwxr--+ 1 ryan ryan 0 Jun 20 23:46 windows.txt

File ACLs

The ACL for linux.txt looks like this:

# file: linux.txt
# owner: ryan
# group: ryan
user::rw-
user:ryan:rwx           #effective:r--
group::r-x              #effective:r--
mask::r--
other::r--

The ACL for windows.txt looks like this:

# file: windows.txt
# owner: ryan
# group: ryan
user::rwx
user:ryan:rwx
group::r-x
mask::rwx
other::r--

Questions

The behavior from the Linux client is what I would expect. Why is it different when using a Windows client? How can I get the Windows client to set the same permissions as the Linux client?