darn, forgot to test last night.
For protocol overhead (even wired TCP/IP has this) you can count on around 1-2% loss on your full throughput.
Wireless security protocols add to this, up to (rough guesstimate from google search) 10-30% depending on the encryption used and the type of Wireless Access Point (WAP, usually a router with WiFi). Some WAPs have a good processor and can encrypt/decrypt fast, budget WAPs have a cheaper processor and are thus slower.
Next is the number of clients that are connecting. 1 client gets full throughput (say 802.11g or 54Mbps), but 2 clients each get half throughput (so on 802.11g this would be 27Mbps each). Add another client and you reduce your effective throughput to 33% of the full "link" speed per client (whoa, this feels like going back to the old BNC/coax days

)
On a wired network the congestion is on the server switch connection, since of course everything will be sent to that switch port. So in your case I think a gigabit link would be beneficial on the server, provided your other equipment can match this speed (gigabit switch/router).
For playing MP3's I wouldn't worry too much, any reasonably recent setup should be able to handle this fine, even streaming to multiple clients, and playing 1 or 2 movies concurrently.
Say you're streaming a 128kbps mp3 (times 3), this would take around 400kbps bandwidth, this is negligable.
Then around 10Mbps (peak) bandwidth for low end streaming and 60Mbps (peak, very busy scene with lots of detail & sound effects in DTS 7.1 audio) for HD streaming gives you a total bandwith requirement of 70,4 Mbps.
Counting consumer grade network equipment with an efficiency of max 80% you should be fine on a 100Mbit network for now. For future growth I would recommend buying gigabit equipment, since the difference in cost is very low these days (except for decent routers, those can get pricey).
for Salo: it could be fun to keep an eye on your network utilisation on the hda.
you can monitor this in real-time using the gnome-system-monitor > resources tab > network history