That 144Mbit is the physical read speed players should at least have as a minimum. The document you linked is about BD Discs in General and and therefore what player need to do, not about the content in the transport stream that is supported.
Physical read speed in general needs to be higher of course as there is general file system IO, read errors and other stuff involved when accessing the media based on the available hardware. There’s always some 10%ish headroom usually.
See table 2-1 and onwards of: http://www.blu-raydisc.com/Assets/Downloadablefile/BD-ROM_Part3_V3.1_WhitePaper_160729_clean.pdf (linked an older version before, but same tables).
That document is the “Audio Visual Application Format Specifications” and usually the most interesting for us consumers to check some details if we are unsure.
When you stream a 100Mbit video stream with LPCM multi channel (or some DTS-HD) audio muxed into an MKV over your NAS and that works fine, you will never run into any issues with content as long as the stuff is properly mastered - and of course proper implementation in our hard and software.
If using images with MPEG2 transport streams inside, naturally you might need a bit more head room.
Network file system if properly setup (kernel mounts, though you can go without 'em) is of no real concern in the end. Anyone who as issues here has a general network problem. The overhead is just too small to play any role that Kodi with it’s subpar buffering cannot mitigate (you need to buffer anyway). But it only goes so far unless Team Kodi revisits the 1990s buffering they have in code.
if you add any additional transport layer like DLNA (never saw the reason why at all) - you might create an additional bottleneck though.
A decent 5GHz wireless (preferable AC) is all you need these days to be happy. 2.4GHz never cut it for me, even not with 1080p content. Though naturally a cable is more reliable if possible but not required. And with the Vero 4K even though it “only” supports 100Mbits you can always plug in an USB dongle if you feel the need to. But even on UHD BD content way above 60Mbps seems rare (triple layer discs are more expensive to make). Still a Gigabit port (well would interfere with USB I guess) would make more sense from a pure marketing point of view (saves a lot of explaining) - I personally do not care, my AC network with an old router is doing a great job.
I personally use a dedicated AC WIFI for Kodi to access my NAS . On that Wifi only video streaming takes place, though usually 1 or 2 Kodi clients ran max here at home (well, and the 2nd can be theoretically wired, but too lazy) - never tried if that network could support more.