It's hard to know what the exact problem is, but NAS is a definite case of weakest-link-in-chain. Each individual subsystem must be top-notch in order to get best speeds.
1) If the network stack cannot communicate effectively, that limits you. Controllers such as the Realtek are worse because they consume lots of CPU in order to get high speeds ("Designed For Windows"), while the Intel cards tend to be designed for problem-free performance.
2) CIFS is single-threaded per client, and so a slightly slower CPU can sometimes provide dramatically slower service because latency matters.
3) ZFS and the ARC require both CPU and memory for good operation, because ZFS is using your CPU as your RAID controller and it loves memory for cache. Starve it of either and slowness results.
4) The disk subsystem will limit you if you pick a poor pool design. Mirrored is among the best options for performance.
And, worse, even if you're fairly careful of each of these subsystems, the end result is that these are layered on top of each other, so that any minor weakness in one layer tends to get magnified as poor performance.