jeanbaptiste its not that simple. Wine UNC support may work or may be a cause of a major disaster.
The unc directory is under dosdevices in WINEPREFIX. Does not exist by default.
~/.wine/dosdevices/unc/
In the example you would be cd into like ~/.wine/dosdevice when you do
ln -s /mnt/smb/SERVER98/OLFICH/FICHIERS unc/SERVER98/OLFICH/FICHIERS
The directory unc/SERVER98/OLFICH would have to exist for the ln -s command to work.
UNC support in wine is not well tested and does not promise that file locking and other critical things will in fact work properly. Wine own testing suite does not test this functionality. So anything using UNC with wine use at own risk. There have been other programs that even setting UNC still does not work as they attempt to use direct ip address.
Wine can be a hazard at times but using UNC is up in the higher risk area. Wine is not built internally for multi-user either. Wine is designed to allow a single user to run a program. I guess the program is using the share to share data between many users. Wine + Many users = risky. Wine project has nothing against people providing developers to fix this issue. Majority of wine users and developers have been game user so the business style networking and multi-user has not been important.
Open Source projects are based on what their community wants. Not what people who are not part of the community needs. This leads to problems like the current one. Its the nature of open source. I do like one descripting Open Source is like a free puppy if you don't take care off it and train it the way you want it will destroy your house. For muli-user business applications wine is a very young and miss behaving puppy that needs some serous training to be a good dog.
Its better to be truthful now than have you come back upset.