Hi,
If I understand correctly what you would like to do it is not currently possible. Creating Service SAS for Azure Files requires storage account key since User delegated SAS can only be used for blob storage. Please see documentation below for more information:
https://learn.microsoft.com/en-us/azure/storage/common/storage-sas-overview#user-delegation-sas
If the above was helpful please click Accept Answer.
Thanks.
-TP