For whatever its worth, I've done this test now with various different servers to compare not only AFP vs SMB performance, but also to compare SMB performance on one server OS versus another.
Using both openmediavault and freenas I was able to get SMB transfer rates above 50MB/s by adding the following parameters to smb.conf (using the web interface):
vfs objects = fruit streams_xattr
socket options = TCP_NODELAY SO_RCVBUF=65536 SO_SNDBUF=65536
read raw = yes
write raw = yes
max xmit = 65535
dead time = 15
getwd cache = yes
Maybe this will help some of you who have slow SMB speeds. This caused SMB speed to almost double. You would probably get similar results from any *nix based SMB server. I'm sure Windows would have similar parameters that could be adjusted.