For SAS Foundation servers that run as the user (such as Workspace servers, Grid Servers, Batch servers, and CONNECT servers), the log files (if created) will be written using that user ID so the directories that contain those logs need to be open (which they should be by default). Usually, however, the SAS log files are managed by the client. For example, Enterprise Guide uses a workspace server which will return the SAS log from the workspace server to EG through the IOM connection. Similarly, a CONNECT client will get the SAS log from a CONNECT server through the connection. It is only when you set the servers to create more detailed logs will either of those two servers actually write a log file to the respective Logs directory.
For spawners (ObjectSpawner, ConnectSpawner), the log files will be created as the user the spawner runs as which is usually LocalSystem on Windows.
By default, the SAS users will have a WORK and UTIL libraries that are associated with temporary directories in the user's %TEMP% directory although these libraries can be pointed to different locations by setting SAS options.
Any other file data read or written would need to have its location be defined in the code using the LIBNAME statement. That could be a local directory, a CIFS directory, or a directory on a mounted drive. Also, SAS code can read/write to various databases using SAS ACCESS.
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