True, if I backup a 2k3 server at 450MB/m, the restore will often be about 55MB/m. Clearly replacing current data takes much longer, as I've seen much higher restore speeds to empty volumes. However, Mac restores being 5 or 6x slower was what caught my eye. I think you're probably right that since I was restoring home directories, the large number of small files came into play.
Sascha, perhaps a better test would be to backup & restore the same data from/to an OS X and Windows box and compare. Also try restoring to an empty OS X box. Lastly, try backing up and restoring different data types from/to the OS X box, that is work files vs system/library files, which tend to be small and many. Curious how much faster restoring directories of images or what-not would be than home directories or other system files. Let's see if typical app data is several times faster, in line with what wer'e used to seeing on Windows boxes.