A discussion of the ZFS file system choices for building your own NAS is over at the overclockers.com.au forum.
One post lists the major choices available to implement ZFS at home, emphasizing BSD over Linux choices:
A list of ZFS platforms:
FreeNAS - complete features (BSD)
NAS4Free - better interface (BSD)
ZFSguru - easiest solution (BSD)
Solaris - for the nerds not wanting to jump a sinking ship
Nexenta - for the lovers of proprietary software
Linux - for the casual and uninitiatedhttp://forums.overclockers.com.au/showthread.php?page=2&t=1093781#post15702577
The forum thread starts out with a server build discussion - with full photos and specifications:
http://forums.overclockers.com.au/showthread.php?t=1093781


Sean Carter says
some pretty interesting stuff. I have found that a ZFS file system is pretty powerful and really does everything I need with a file system