I'm trying to track them in this GitHub issue [1] but a couple people have remained more or less anonymous as they don't want to attract attention too early.
The single PCIe lane is the biggest limitation if you're looking for raw speed (350 MB/sec is kind of the upper real-world sustained transfer limit), though since the gigabit Ethernet port is on a different interface, you can still expect to get 80-100 MB/sec network transfer speeds.
Something like this, with the right case and OMV or other adequate software would be a relatively competitive replacement for low-end NASes.
I'm also exploring building a 2.5G NAS with a CM4, but the PCIe bus speed limitation is what kinda hamstrings that. Hopefully the next Pi revision has a 4x (at least) lane, like the RockPro64.
[1] https://github.com/geerlingguy/raspberry-pi-pcie-devices/iss...