[CentOS] using Linux as a NAS / SAN device

Hi,

I'm looking at using Linux as a NAS / SAN device, and would like some
input from other's who have done this before?

How would it compare to commercial SAN devices, Thecus N8800SAS
(http://www.thecus.com/products_over.php?cid=11&pid=177&set_language=english)
or something similar to these?

I would probably use hardware RAID 10, and could go with either SAS /
SATA, and then probably offer iSCSI, Samba. NFS & rsync.
In terms of servers hardware, well either Tyan / SuperMicro / Intel /
Dell would be fine as well. But, my question is rather from a linux
point of view, how would Linux compare to dedicated NAS devices, in
terms of the OS managing the device?

-- 
Kind Regards
Rudi Ahlers
CEO, SoftDux Hosting
Web: http://www.SoftDux.com
Office: 087 805 9573
Cell: 082 554 7532