Sonicwall TZ-105 Wan Throughput limited to 35Mbps on 100/10 connection

2 Lan VLans.  2 wan connections are configured in failover mode (not round robin etc.)  I also tried disabling load balancing - no change.  If I connect at the modem (ubee cable modem in bridge mode) I am getting the full 100mbps.  The TZ-105 with no security services active and dpi disabled can not break 35 and is often lower.  This is not the wireless model.  No subscriptions are active on the unit.

The primary WAN interface auto negotiated to 100 full duplex.  MTU is 1500 on the SonicWall.  I have the same device in a different office with a 60mbps Fiber connection (same config except no failover WAN) and I get the full 60 with DPI enabled.  I upgraded to the latest firmware.

I also contacted their horrible support and paid for a year of support on their site.  After doing that they wanted me to pay for another year as the original support had lapsed a year ago.  In other words they wanted the back support money.  

Any ideas on fixing this?  

Not seeing many better units out there.  Not crazy about the Cisco RV320 (some bad reviews out there knocking the firmware) but the throughput is better and it is just a bit more than the Dell "warranty" fee.