I would just recommend Disabling NETBIOS and completely remove it would be the best thing
A majority of windows servers on the internet most likely do have netbios disabled, but what about the small office and home LAN's that still use it? Especially when it comes to windows 9x/ME?
These are just the types of targets that novice hackers might go for, or a more experienced individual looking for a attack jump off point. so it is still practical to know the flaws and how to secure the netbios protocal. Disabling someting is not always the answer when it comes to security.