Building my first nas server.

[TheDreadPirate]

For 40-50 users, transcoding is not really viable. There isn't a GPU capable of handling that many, period, in a worst case scenario where all of your users need transcoding. And Jellyfin does not support splitting transcoding over multiple GPUs.

If you want a smooth experience with this many users, you HAVE to aim for maximum client compatibility. But you should still have some sort of GPU for transcoding.