WirelessRudy, lets do some math. Consider perfect point to point 11a link (using 54Mb rate all the time) of length zero (to factor out any issues caused by propagation delay, and yes - although it is near speed of light it still is a factor, more on this later).
1500 byte IP packet becomes 1536 byte packet over air. It takes 256us (microseconds) of “air” (including preamble). After data packet, comes SIFS (short interframe space) interval, which is 16us. Next, ACK frame is transmitted back, takes 44us. Next, sending party must wait DIFS (DCF interframe space which is SIFS + 2 * SlotTime, where SlotTime is 9us), which is 34us. Then it must perform random backoff for 0-15 SlotTimes, lets say on average 7 SlotTimes, producing average backoff 63us.
By adding this all up we get time one successful transmission takes: 256+16+34+44+63=413us. So we can push 10^6/413=2421.31 packets in one second. This is 2421.31*1500=3631961.26 bytes or approx. ~29Mbps.
For IP packets of size 500 (closer to average internet packet size), the only thing that changes is “air time” of packet itself, it is 104us. This makes transmission take 216us. So you can send 3831.42 packets per second or approx. ~15.3Mbps.
For IP packets of size 100 (closer to median of internet packet size distribution and also more close to VOIP packet size), “air time” of packet is 48us. This makes transmission take 205us. Packets per second: 4878.05, approx. throughput: 3.9Mbps.
See, the same perfect link, but throughput, depending on packet size can change close to 10times. How can you have “rule of thumb” without taking this into account? So nest fairly says that your “rule of thumb” will depend on what you are trying to deliver. Thats why you may experience astonishing results using bandwidth test (using big packets), but never see that in real life (here I am not saying that 11n issues you are experiencing are related to this, I am sure there are other problems in routeros that are/will be worked on).
It will become even worse with retransmissions. It will only become worse with whatever signals (being interference or other networks on the same frequency) hold medium busy. And CCQ only shows you how efficient (from retransmission point of view) medium usage is (so 0 retransmissions - 100% CCQ). It does not take into account the time “wasted” because device does backoff due to medium held busy by someone else (either it is interfering signal or well behaving/coexisting device).
As to propagation delay - lets say speed of light is 3*10^8 metres per second. This means it is “only” 300metres per microsecond. So propagation delay for 10km link is 33.33us. This MUST be somehow compensated for in those interframe spaces (e.g. in our perfect link, space between data frame and ack frame was 16us. In 10km link by no means it can be smaller than those 33.33 us).
I hope I gave you the idea of the magnitude of “problem” here. I doubt you will be able to establish your rule of thumb by ignoring how 802.11 actually works.