I wanted to add that I also experience this problem & that I'm very disappointed in D-Link.
After installing a telnet daemon, I logged in and observed the CPU usages (smbd and total), and while sending a file over a gigibit link with a MTU of 7000, I get 10-14MB/sec. CPU usage is only about 20-40% at worst and I'm getting no retransmitted packets (ie. client machine and all switches involved are handling the MTU ok).
It got me interested... If samba wasn't the bottle neck, what was? So I put a large file on /mnt/HD_a4 and then cp'd it to /dev/null (this should be pretty fast). Again, the CPU usage was about the same as samba, and worse yet, the read speed was about the same as samba.
So I thought, maybe it's quota checking... So I put a 280MB file on /mnt/HD_a2 (which has no quota checking enabled), then cp'd it to /dev/null... The results (don't hold your breath here) are the same.
This really feels like D-Link as put a speed governor into the kernel, a lot like Intuit does to their consumer grade Quickbooks products.
Perhaps they compiled the kernel as a tick based timing system (see /etc/rc.sh : adjtimex -t 10000), and the kernel thusly just doesn't have enough ticks available to service the IO requests (my gigabit cards can produce over 30k interrupts when doing a 80MB/sec transfer). But, on this one I'm probably just showing my ignorance, because they could simply be setting the resolution of the RTC (real time clock).
I would assume that they cheaped out and are doing Port IO (PIO) mode access of the HD's, except that the IO time doesn't jump up, and over all CPU usage remains under 40%.
I suppose you get what you pay for... Thought I was getting a good deal, but I can see now I was really getting cripple-ware.
Unless D-Link invests a little time and effort and fixes the horrible read/write speeds of the HD's (my laptop 486/90mhz had better speeds, and certainly ultra cheap SATA devices should be reading at more than 30MB/s), I'm going to have to seriously consider never touching another D-Link product again, and since I'm a computer consultant, I can honestly tell my clients my experiences with D-Link products and that will likely discourage them from throwing away good $$ on crippled products.