I'm using the Opensource program FreeFileSync with just 1 thread for the copy, so essentially 1 file at a time.
It starts out running close to the maximum of 100M/s on my 1Gbps Ethernet port, but after a few seconds the rate starts to drop until it finally hits somewhere around 2.5M/s where is stays. Doing this same operation to my Synology NAS keeps it pegged at 100M/s the entire time, so it's not a network problem.
I checked the SMB settings between the two systems and they are almost identical. (see attached photos)
I really think this is a TOS issue and should be easy for you to reproduce.



