I tried to directly use IP and specifiy the user name in order to connect to the SMB, it does not solve the problem. However, it worked very fast for one day (about 1 hour usage) but the next day it eventually ended up being very slow.
However, I noticed also some strange network "lags" outside the smb/smb2/cifs recently. For example, if I access a LAN Http Webserver (even when directly specify the IP), it sometimes takes quite a while to display a (small) plain text page. No other device has any issues with it - and mostly, the rMBP works also.
Further, while I ran some tests with Safari and connecting to the local http server, I noticed that windows domain name resolution shows really strange behaviour. The first time, it resolves the computer name instant to its IP, two minutes later it takes about 30 seconds. One would expect the opposite behaviour due to caching... Sometimes it is instant, sometimes it takes quite a while.
While I did those Http and name resolution tests, I was measuring network pings, yet I could not find any evidence of network drops. In fact, the connection was very stable.
I dont know whats wrong with OSX network stack, but there clearly are issues.
Note: All my tests and measurings were made using the wireless adapter.