Hello, Arnold.
The overruns you saw is because interface packet input buffer was overflowed. It could be caused by a short traffic burst (for any reason).
After you downgraded to 100M, you made your switch to queue packets instead of router, so either switch is dropping packets, or just queuing them much better, than your router did.
Per my understanding it has nothing common with your WAN speed, as whenever your WAN link is saturated, you observe packet drops on the WAN interface (not LAN).
I guess you WAN link upgrade could make WAN traffic more burstful, then it was before.
PS: if you WAN bandwidth is no equal to LAN bandwidth then you need some sort of QoS, especially when you have sub-rate limitation implied by you ISP.