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Client connecting to 192.168.1.1, TCP port 5001
TCP window size: 64 KByte
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[180] local 192.168.0.1 port 52956 connected with 192.168.1.1 port 5001
[ ID] Interval Transfer Bandwidth
[180] 0.0-20.0 sec 411 MBytes 172 Mbits/sec
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Client connecting to 192.168.1.1, TCP port 5001
TCP window size: 256 KByte
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[180] local 192.168.0.1 port 52956 connected with 192.168.1.1 port 5001
[ ID] Interval Transfer Bandwidth
[180] 0.0-20.0 sec 342 MBytes 143 Mbits/sec
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Client connecting to 192.168.1.1, TCP port 5001
TCP window size: 512 KByte
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[180] local 192.168.0.1 port 52956 connected with 192.168.1.1 port 5001
[ ID] Interval Transfer Bandwidth
[180] 0.0-20.0 sec 364 MBytes 152 Mbits/sec
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Client connecting to 192.168.1.1, TCP port 5001
TCP window size: 2.00 MByte
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[180] local 192.168.0.1 port 52956 connected with 192.168.1.1 port 5001
[ ID] Interval Transfer Bandwidth
[180] 0.0-20.1 sec 364 MBytes 152 Mbits/sec
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Client connecting to 192.168.1.1, TCP port 5001
TCP window size: 20.0 MByte
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[180] local 192.168.0.1 port 52956 connected with 192.168.1.1 port 5001
[ ID] Interval Transfer Bandwidth
[180] 0.0-20.8 sec 440 MBytes 177 Mbits/sec
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Client connecting to 192.168.1.1, TCP port 5001
TCP window size: 200.0 MByte
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[180] local 192.168.0.1 port 52956 connected with 192.168.1.1 port 5001
[ ID] Interval Transfer Bandwidth
[180] 0.0-32.1 sec 400 Mbytes 105 Mbits/sec
As you can see from the above changing the window size doesn't really change the speed at all. These are both Windows 2008 R2 boxes and the other end was changed in parallel so both ends match.
Standard:
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Client connecting to 192.168.1.1, TCP port 5001
TCP window size: 8.00 KByte
------------------------------------------------------------
[180] local 192.168.0.1 port 52956 connected with 192.168.1.1 port 5001
[ ID] Interval Transfer Bandwidth
[248] 0.0-20.0 sec 184 MBytes 43.7 Mbits/sec
(This allows me to believe that SMB must be doing something to get the 20MB/s that we currently see as that would give us a transfer speed of around 4MB/s)