[Samba] Filesystem and file number limitations

[MIDRANGE-AIX at cn.ca]

Hello everyone,
I am planning to use SAMBA for the following:

OS: AIX 5.1 or 5.2
Filesystem Size: 1 Terabyte JFS2.
Number of files: 20 million small files (30k - 100k).
File distribution: 16000 files per directory.
Directory structure: 1300 directories.
File access: By an application only, not Explorer.
Clients: 300 total, 100 concurrent users.
Environment: WAN over TCP/IP.

Clients are all flavors of Windows from 95 to XP.

Is there any benchmarks for such setups or any known limitations for SAMBA
or it only depends on the number of clients?

thank you in advance

Theo