CPU speed does matter alot with a NAS system. However, once you get past Intel Atom speeds and above you probably wont be able to tell much of a difference. Its the processors that are below the Atom that can slow down NAS systems. Most NAS systems used cheap SOC (system on chip) setups that run about 300-700MHZ in cpu speed. Most of these cannot get close to 50MB/s. Take a look at smallnetbuilders NAS charts and notice how the top performers have dedicated intel processors or high end SOC. The cheap SOC setups usually top out at 12MB/s. Use smallnetbuilders to see what processor each NAS system uses to give you a frame of reference by clicking on reviews of each NAS.
The reason a CPU matters in NAS systems is because they have to process and send packets over the network and decode packets sent from the other machine. Similar to Routers except their cpu's are limited to just those particular calculations. A NAS cpu has to do those calculations and run the operating system that it incorporates whether its linux, windows, or OS X.
The acer aspire easyshare h340 is definitely an awesome NAS system. It should have the same transfer rates and it should share files with PS3, windows, linux, and os x. It should be able to be used with Time Machine but the mac computer would have to be modified. Their price is also very competitive. Some disadvantages are:
1. Not running Ubuntu 8.10
2. No VGA output
3. No sound
4. Basically cannot function as a desktop computer
5. Not small and slender (no upright position)
6. No optical drive
The price of the l337tech preconfigured NAS system takes those advantages into account as well as the time and effort spent setting up the NAS software.
hope this helps



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