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first i'd recommend FreeBSD over Linux any day for that kind of traffic.
but in any case, the hardware would be the same for both. if it's just hosting movies, a pII-500 w/ sufficiently sized SCSI drives and 1024MB of RAM will do it without breaking a sweat. more RAM would help you serve more movies simultaneously. make sure the motherboard you get supports more RAM if you think you'll grow significantly.
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