Ok, so that helps prove that buffering is part of the issue.
You started with 7.5K of buffering and went to 25K. How much memory is the SMB client using? (I'm betting quite a bit of it is buffering.)
NetDrive has one inherent disadvantage compared to SMB - it's block based, not filesystem based. So it can only use 1KB of a 1.5KB Ethernet packet, potentially reducing it's throughput by 50% because only 2 512 byte blocks fit in a packet. But your initial numbers showed that was not an issue - NetDrive was reading just as fast as the MS Network client.
Adding the overhead of SHSUCDHD AND SHSUCDX adds a layer of indirection, but that's CPU cost. The rest of the difference has to be buffering. I'm not sure how ISO filesystems are laid out but if you have to keep seeking back to the file metadata to do a seek operation and that metadata is getting knocked out of cache, then every operation becomes far more expensive.
Do you have access to the "L" disk cache? (L stood for "Lightening". It was a small executable named l.com and it was pretty good. Probably far more effective than bumping BUFFERS.)