I don't think samba itself will be the limiting factor.
You should probably be looking into things like:
* what will the samba server be doing (sharing files or just handling windows logins)
* what kind of files will the server be handling (filesize)
* network bandwidth being taken up by the server
* do you want just one samba server for a large scale network (single point of failure)
On a large scale network with just one samba server, I think the main bottlenecks would be:
* network bandwidth
* disk access
* processor load
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