I'll do some more testing when I have the time, but I did the first test today expecting to get full gigabit read and writes, which should be between 110/114MB/s and definitely not getting it on reads, and it's not the hardware as I can get much faster read speeds with 10GbE, different hardware can make a bigger difference, as the OP is seing, but it does really appear that there's some issue with the read speed over SMB, at least in some cases, and it's not the first time, I remember some releases ago I could only get fast speeds with some of my servers by forcing SMB to 2.02, it doesn't appear to help now.