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The main problem with something like a Raspberry Pi 4 for ZFS is that you need a good disk and a way to connect the disk to the machine that isn't USB. If you want low power, cheap arm that's a good bet for ZFS, look at the O-Droid H2 and the silver machines. Can I use it on SMR drives? The answer is yes you can and I have, but I don't recommend it. They're not actually cheaper and they perform like garbage even when you're not using ZFS. Yeah, it'll work but avoid it if you can.