I checked with various programs (not only standard explorer copy), and the speeds that are reported from W7 are real, they average at ~70MB/s. The best speed that I have achieved with gentoo, is using gnome gvfs with fuse (without fuse, if it is completely virtual it is worse) , but they are still 35MB/s max. The build-in kernel smbfs/cifs mounting are extremely slower which I don't understand.
I am also using ext4 (on both server and client). The delayed allocation of ext4 afaik is worse than NTFS, so the probability of gentoo speeds being fake instead of Windows7, is higher.
Something to add,
commenting this line in my server smb.conf (which for a strange reason is default in gentoo):
socket options = TCP_NODELAY SO_RCVBUF=8192 SO_SNDBUF=8192
Improved my Windows7 transfers from the ~50MB/s to ~70mb/s.
Maybe I will try re-enabling the line, in case gentoo client likes it better.
Any more ideas?