To WAFL a LUN is just another file within a volume - hence in theory you can share a volume containing some LUNs over CIFS and/or NFS (you'll see files with .lun extension)
However is is not recommended & rather pointless as you can't really get into LUNs data other than going via your host-layer file system & block-level protocol (iSCSI or FC).
Regards,
Radek