You're setting the path to one which doesn't exist on your unix server, PHP is server side thus the path is realtive to the server.
The easiest way to do it would probably to be use an NT server to run the command (or a spare users machine) assuming this is a project for your local network.
You will need to setup sharing permission for that directory (FAT) so the unix server is able to access it, then just reference the file using its netbios name.
Then add an extra variable - telling the recipient where the message has come from as otherwise it will just give the name of whatever server you have used to run net send.
$name
echo 'You have recieved a message from $name';
etc etc
🙂