CentOS Linux File Sharing Server on Windows host

[swillette]

I can run CentOS File Server (Samba) for Windows clients as a virtual machine in VirtualBox on my Windows 8.1 computer.

Would it be able to handle 40 Windows computers saving files to it at the same time?

Would the virtual machine work almost as well a CentOS file server running on a PC computer?

I trying to eliminate PC hardware with VirtualBox VMs.

[noteirak]

Would it be able to handle 40 Windows computers saving files to it at the same time?

VirtualBox, as any hypervisor, will introduce some overhead. So if the hardware running your VM can handle it without a sweat, VirtualBox should be fine.
But nobody can answer that question for you without you giving any info about your hardware. This is all theory.

Would the virtual machine work almost as well a CentOS file server running on a PC computer?

Yes, minding the said overhead.