Well the ATV only has a 100mbits card inside, so you've got a limitation there.
Then in the real world a wired connection through a router will get you what? 70? 60? Overhead protocol etc.
And then there's your REAL problem: a 50mbits rip does not have 50mbits all the time...it got peaks, and these are were the fun starts. I don't want to watch a movie where every time a scene has a lot of fast movement my Apple TV starts to choke.
10MB/s with samba as a protocol is pretty easy to achieve out of the box - I think 60mb/s is a little bit too low of an estimate, but either way it's still a fair bit higher than the maximum bitrate being talked about - and yes, we're not taking into account the buffering that any streaming hardware will do.
My comment was more about refuting the network bandwidth nonsense that is floating about
The real issue people are trying to get answered is quite obviously about the maximum bitrate and encoding switches the atv hardware will handle. Obviously the device won't push 1080 to your tv, but people have accepted this and just want the machine to display their current content without encoding duplicate copies.