Hi Cyrus,
As you can see, I've often piped in about this topic because there is a recurring confusion about the limitations involved in the different platforms. To summarise,
On Win95 using FAT 16, largest single file size = 2GB
On Win95B and above using FAT 32, largest single file size = 4GB
On WinNT 4 and above using NTFS, largest file size is in terabytes (don't care about the actual number as I currently cannot possibly fill that up at the present moment !

). There is NO 4GB limit in WinNT, W2K or XP as long as you use NTFS. If you are hitting a limit, look elsewhere for the cause, it is NOT an inherent limitation of the NTFS file system or the OS (except for NT4's boot partition, but there are work arounds anyway -- search MS Technet, does not affect W2K or XP).
I'm not a Linux expert and don't pretend to be. However, as I understand it,
on SME up to version 5.5, largest single file = 2GB, hence the limit with the server manager restore from desktop function.
I'm no expert with flexbackup either. However, we know that flexbackup can stream to and restore from a tape drive with no limitation on size. If this behaviour is the same when backing up to a mounted windows share as per the how-to, then there should no reason why you can't backup more than 2 or 4GB to the windows share (NTFS, forget about FAT16 or FAT32). Unfortunately the how-to does not go far enough to cover restores as well and for anyone who does not know how (count me in as well), restores could be quite a challenge.
Kelvin