Out of the box, my SMB performance on macOS 12.3.1 would top out at around 20MB/s in short ~5 second bursts, which was absolutely horrendous, slow to navigate in Finder and slugish to interact with.
Since making these changes, I now get sustained ~80-100MB/s+ and instant Finder navigation which is superb and how things should be out-of-the-box (OOTB)!
May 2023 update: As of Ventura, the SMB issues were just horribly inconsistent and hard to maintain. Something in the combination of Unraid, macOS and SMB just doesn't play nice. I ended up binning NFS/SMB all together and heading to a locally hosted Nextcloud instance for file syncing, then using SFTP/Ansible Git flow for editing files within appdata.
