Now i am sure it is the PS3 and/or firmware, because if i use a wired connection from the PS3 to the router and still use a wireless connection between the router and the PC, i have no problems streaming a HD MP4 file with AAC.
You know that if you wirelessly connect both the PS3 and the computer and the PS3 receives the content like so:
,__________, ,________, ,_____,
| Computer | <--Wireless--> | Router | <--Wireless--> | PS3 |
`----------' `--------` `-----`
You're bringing down the overall wireless quite a bit.
If you can, I'd try connecting in the computer via wire to the router then wirelessly connect the PS3. If that isn't possible, I guess a workaround might be using two different routers on separate wireless channels kinda like:
,__________, ,________, ,________, ,_____,
| Computer | <--Wireless--> | Router | <--Wired--> | Router | <--Wireless--> | PS3 |
`----------' ex: Ch 1 `--------` `--------` ex: Ch 6 `-----`