For all those that were involved in this discussion I thought this article would be interesting.
http://www.zdnet.com/sr/stories/news/0,4538,398022,00.htmlHere is a relevent quote:
At a 16-Client load, TurboLinux with Samba Group's Samba 2.0.2 either matched or surpassed Netware's ability to serve files in each test. At a 20-Client load, This Linux distribution delivered 43 percent more throughput and 27 percent more HTTP requests per second.
There is also a link in this article to their Linux vs NT article.
BOb