Building PC, looking for best solution to transfer large files between windows and linux.

Honestly you can make just about any a computer a NAS, all they really need to do is be able to connect to your network and to be able to read/write to their disks, neither is very difficult for a modern PC. I'd imagine using a Raspberry Pi would be a popular choice (You can probably get a HAT for it that adds extra SATA ports, I would also reccomend you get some cooling for it as it's going to be running 24/7).

The two most popular OSs for a NAS would be FreeNAS (bassed on FreeBSD) and just regular Linux. If it were me I would go with Gentoo because I would be able to trim a lot of not required stuff off of it, like I said all it's really got to do is connect to the network and read/write to it's disks, Gentoo is also quite a stable distro.

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