File Upload Size Limits

Problem: Need to store files in excess of 2GB in SharePoint.
Initial Hypothesis:

• 50MB is the default upload limit set by SharePoint OOTB.  You can change this on the farm as described here by Dave Coleman up to 2GB or 2047MB. 
• A common misconception is that by using RBS and not you content database to store the blob you can overcome this 2GB limit.  We it's partly true...  The maximum file size for a file in SQL Server is 2GB however, the next restraint is SharePoint 2010 Server Object Model and this has a hard limit of 2GB for an upload so moving to RBS won't overcome the problem.
• I believe SharePoint limit's the upload to 2GB due to IIS's worker process w3wp.exe, to upload a file you need to use all the IIS available memory to upload the full stream.  Each w3wp.exe worker process runs well with 2-4GB of memory, this is not a boundary just a good idea (on x64), therefore this makes sense to me that the SP2010 team have limited any file upload to 2GB.
• Also be aware that increasing you upload file size to 2 GB has performance ramifications so it a user uploads a file and there is no memory available no new requests can be handled until the memory is available again.

Resolution:  Store large files outside SharePoint and surface them in SharePoint.  I believe there is another solution available using a Telerik Silverlight upload control but I haven't tried it.
More Info:
http://blah.winsmarts.com/2010-3-Large_File_Upload_in_SharePoint_2010.aspx

Update 24/07/2013: SharePoint 2013 has the same hard limit of 2 GB for the maximum upload size.  Technet states 50 MB is the default limit for SP2013, the default from an OOTB install is 250MB which is the same value you get with SharePoint Online/Office 365.