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cheap hardware recommendation?
(lemmy.world)
Current stable release: 10.10.0
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First off, if your clients can play the files natively, then anything capable of running Jellyfin will work. You only need specific hardware if you're going to transcode streams.
If you need transcoding, especially if you're going Intel, anything 8th Gen or newer will work.
As for your Linux distro, use whatever you're most comfortable with. Ububtu LTS or an EL-clone are both popular choices.