StraightPipe, in my lab (NOT in a production environment, N.B.), two P4 1.4GHz / 128MB RDRAM boxes with 3c996BT (Broadcom BCM5701 chip) gigE NICs running Red Hat Linux 7.2 got around 800Mb/s with Netperf, MTU=8192 or MTU=9180. Same boxes with Intel Pro/1000MTs got around 750Mb/s. (I say around because I don't have the exact numbers anymore).
Windows's network performance is poor. Heavy tweaking can help, but fundamentally on the same hardware I've never seen it come close to Linux/BSD performance. That right there might be your problem. For gigE, jumbo frames (MTU=8192) should help - Windows is known to see a big improvement from jumbo frames. Also check the TCP parameters folks always tell you to tweak for DSL - it's the same knobs, though how they need to be set will be different. Experimenting might help.
If you can spare a partition, try a minimal Red Hat install and install netperf (netperf.org). I'd be surprised if the numbers weren't much better. That should at least give you an idea of what's realizable on your hardware. Based on the system specs in your post, you should be able to get quite good benchmark performance with gigE.
Note of course that real world performance (file transfer) will still be only marginally better than 100Mb/s for most people. Disk and OS/filesystem will slow you down. But once you're nearing 100Mb/s in deliverable throughput, gigE is the next bus speed jump that gives you more headroom to do better... the delta between 90Mb/s and 150Mb/s on a large file transfer could still be very interesting in wall clock time.
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