Under load it has better latency accessing the hard drive compared to CFQ. Have you maybe noticed when your plug is doing something, your samba speed drops (given that CPU isn't maxed out). I've noticed that when Transmission is downloading something, I get 10-15MB/s over samba. With BFQ I get 15-25MB/s.
It is really work load dependant. Some people won't notice any difference, some people will. You don't have to
enable it globally.Try it. It won't screw anything up.