I've not made a firm choice yet, but was leaning towards the Supermicro Supermicro X8SIL-F motherboard, Intel Core i3-530 CPU and 4GB of RAM. The i3-530 has an idle wattage value very, very close to a dual-core Atom but lots of extra grunt so it's a better choice. As the machine will be mostly storing HD-video and music, I don't think deduplication will be any good to me unless it can miraculously de-dupe x264 which would be slightly awesome.
My only issue with ZFS is that you have to add disks in groups which means you lose 1-2 disks to parity (RAID-Z or RAID-Z2) every time you expand the pool. Whereas with Linux you can add 1 disk at a time.
Yeah, the pool expansion thing is an issue, but I wouldn't really want to have 20+ drives and only a single parity anyway. When I finally get round to building my next NAS i'll probably use zpools of 6 drives (5+1parity). If i've got a nice big case I might even just use a pool made up of mirrored pairs, It's more expensive but makes it easy to keep up with HDD capacity advancements as I'd only need to buy two drives at a time and could upgrade the old mirrors by swapping out one drive at a time and letting it rebuild the mirror.