It is to do with the CPU/code as stated previously, just because a switch can switch more than 1Gb of traffic, it doesn't mean it can generate it or receive it. If you've ever had to tftp a new firmware to a switch it goes in kBps not mBps. Switching traffic is done in custom hardware that is designed purely to perform that function. Because APs have to do a lot of different tasks they tend to have generic CPUs that are pretty powerful. You can tell this by holding an AP that has been on for a while, MR32s in particular get pretty hot! I tried on my home network and an MR55 gives pretty much the exact circuit throughout whereas an MS220 gives 10Mb. At one of my work sites an MS225 gets to 14Mb which, to me, proves it is a cpu/code limited test.
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