Sorry late to the party.
You have to be very careful with setuid.
For example if you setuid mount.cifs to root then what is stopping anyone with access to that machine from doing something nasty and unsporting like overmounting /root/.ssh with a copy containing their own keys ?
Or is mount.cifs clever enough to determine you aren't really root and not overmount like that ?
Honestly one of the first things I do when trying to secure a box (and almost certainly one of the first things I'd try if I was looking to get root on a box when I shouldn't have it) is run
find / -perm -4000 -print
and see if anything interesting pops up.