Hi Frank,
My NAS was set up to do FLAC-to-PCM decoding because my Auralic Aries sounds better with FLAC decoding offloaded from its processor. My Pi3 and Pi2 are recent arrivals and I haven't re-configured MinimStreamer to skip FLAC decoding on their behalf. 95% of my content is Redbook 16/44.1, and I used the one DXD album I have just as a stress case for the Pi3.
I was expecting the Pi3 WiFi to be on par with an N150 WiFi dongle in performance (throughput, latency, etc.) but apparently the Pi3 WiFi is disadvantaged in some way. Unfortunately I lack the time to drill into it for better understanding, and I'm also a total Linux newbie.