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SPA-3000 is an excellent access device for Asterisk. In addition to providing an FXS port and an FXO port, it has failover functionality for when power or Asterisk fail.
Although most people run Asterisk on Linux servers, many people also run on MAC. Whichever OS you choose, be sure to run Asterisk on a dedicated machine. Asterisk and other applications, especially graphic applications, tend to both be sluggish on any shared machine.
For what it's worth, you don't need a fat machine to make Asterisk work well. My own Asterisk works wonderfully well on a Pentium MMX 200 (Yes, Pentium I) with 96MB RAM and 3GB HDD. It has about 20 services and 25 extensions and routinely handles 3 or 4 simultaneous conversations.
About the only platform that won't work for you is a Linksys WRT54GS router, because the WRT doesn't have the horsepower to perform IVR, voice mail or CODEC transcoding functions (you'll get horrendous "stuttering" if you try).