I've got gigabit from my FreeNAS box to my desktop (win 7pro x64), and I can saturate it (99% utilization) in both directions on large file transfers, on smaller transfers, the bottleneck is my desktop's HDD (Western Digital 2nd gen 10K SATA drive), as I can see it's hitting 99% usage and the network slows to compensate. That system is no slouch - quadcore 3.0ghz core-2 series, G31Express/ICH7 chipset and 4GB of DDR2 667MHz RAM.
The FreeNAS box is a HP MicroServer with a dual core AMD 1.6GHz low-voltage/laptop integrated CPU (AMD's version of the Atom, actually), 8GB of DDR3 ECC RAM, and 4x Western Digital WD20EARS drives.
In terms of CIFS vs MS-network performance, CIFS is proving better than MS, at least with this system. I used a Software RAID5 (which should be less intensive than using ZFS RAID-Z1) and let the thing resync for 4 days before it completed...and got only 70-75% the performance.
In that regard, well done FreeNAS! :)