I have spent some time testing SMB/NFS with my very cheap s905x (2gb / 16 gb) and I have 100M LAN with a Wireless AC (sync at 433 Mbit, Iperf proved it at around 230 Mbit using TCP and one stream).
Based on that, just last night, I have tried files that should run flawlessly < 80 mbit over both networks and I couldn't get a decent result.
I was about to return the box in favour of a S905 with gigabit interface, when I realized where the bottleneck is.
I focused on NFS as I have a Linux machine as my NAS, but I believe the same can be applied to SMB.
So, if I use the Kodi browser to list my videos over NFS, so therefore I'm assuming I'm using its "libnfs" (I think I have seen this name somewhere), I got very disappointing results (even a 75 Mbit is breaking and caching).
However, if I mount NFS from OS, I can play files up to 140 Mbit over Wireless (jellyfish test with audio hdr 10) and almost up to 90 Mbit over LAN.
A simple test, from shell (ssh):
mkdir /storage/mnt
mount [ipaddress NFS server]:[full share name like /home/nfs/share] /storage/mnt
You then browse for videos as it's a local directory (/storage/mnt) and play from there
You can add later on what works for you in this script: Autostart.sh - OpenELEC
I would like to say that I didn't apply any changes to the way Kodi caches yet, so I believe there is root to improve the results.
Feel free to PM if you want more details.