Why would a penetration tester need to set up an anonymous SMB share on a Windows system during an internal network test?

Anonymous SMB shares serve as a convenient data transfer channel and are often used as payload download URLs during vulnerability exploitation. For instance, during attacks exploiting CVE-2021-1675 or CVE-2021-34527, having an anonymous share allows the target to fetch malicious files without authentication. This technique complements other methods like accessing internal file shares via Exchange ActiveSync for lateral movement.