Sure, but ZFS is much better integrated into FreeBSD. It supports ZFS on root with boot environments out of the box.
And when running a Samba server, it's helpful that FreeBSD supports NFSv4 ACLs when sitting between ZFS and SMB clients; on Linux, Samba has to hack around the lack of NFSv4 ACL support by stashing them in xattrs.
You can arguably get even better ZFS and SMB integration with an Illumos distribution, but for me FreeBSD hits the sweet spot between being nice to use and having the programs I need in its package library.