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FreeBSD can now boot in 25 milliseconds
(www.theregister.com)
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The NAS community seems to have standardized on BSD for reasons outside of my understanding. If you're looking to roll your own NAS you might end up with BSD rather than Linux.
ZFS is baked in by default and the os is rock solid stable. It follows the same philosophy as Debian really, only the most tried and tested code makes it into the os.
Similarly there is pfSense for firewall/router/vpn/etc. It's just rocksolid and stable.