rogerbinns
Occasional Visitor
If a Linux variant is typically the OS for the inexpensive NAS boxes, one wonders if Samba could be implemented on some of these boxes already?
An easy way to detect Samba is to use WireShark and record the connection (use a capture filter of "port 139 or port 445"). The client sends NegotiateRequest and then look in the NegotiateResponse sent by the server in the capabilities field. 5th from the end is "Unix extensions". If that is set then it is 99.999% certain to be Samba.
Given your budget you may find one of the open source NAS implementations work just as well - see FreeNAS and OpenFiler as examples. Or you could just install Ubuntu server edition which gives the additional advantage of other software such as web servers, ftp, graphics tools, batch processing etc being just a single command away. The latter is what I would choose in a similar situation to yours.
Other than Linux or BSD, a NAS may use Windows Storage Server but you have to be an OEM to buy it. If you love ZFS (and it has a lot to love) then Nexenta can supply it (OpenSolaris kernel, traditional Linux userspace programs).