Hello Mikael !
We don't really recommend a special Linux distribution. Ourselves we use Debian. We build packages for Debian, Ubuntu, OpenSuse and Fedora. From a user point of view Ubuntu is the simplest one to work with (especially as a beginner Linux user), it's however not as straightforward to tweak the kernel on this distribution.
We have tested some different Modbus-TCP I/O's. Advantsys, Phoenix and some other which I don't remember. The driver should work with most I think. Just check which Modbus function codes that are supported (we don't support them all).
We don't really have anything that compares to tags. There is a limit on every type of signal (ex. 6000 Di's, 4000 on the other types). However signals is not the only way to store data in Proview, we rather think of objects defined by a class. Each object represent several parameters of a defined type which each could be considered as a tag. It is possible to build a system of more than 200 000 objects.
Regards
/Robert