backup on SMB mount NTFS devices
 

Could I do this type backup by SuperDuper!?
Is it able to restore later so the Windows XP still can read those files?

Sorry, no. While we'll happily back up to an NTFS volume mounted through SMB (using a sparse image), we don't read Windows format volumes.

Let me clear a little bit here.
After I doing smb mount NTFS volume, can I use SuperDuper! backup files on Windows over to a Disk on Mac OS X here?
I do not need to write/restore them back to Windows.
I think I can export the FS back to Windows after that.

We can't read a Windows format volume, so no. In addition, we won't back up a network volume (as a source) or directly to a network volume (as a destination -- you must use a sparse image).