I think there is a lot of misinformation being spread around about IRQ sharing, part of the problem being that there is apparently no definitive technical paper available (that I can find, anyway). I recently experienced severe problems in Win2k which I believed to be related to IRQ sharing. In fact, the resource allocation was almost exactly the same as that of the gentleman above. After failing to resolve the problem after more than two weeks of sustained troubleshooting (I'm a glutton for punishment), I reinstalled with the Standard PC HAL. Turns out that IRQ sharing was not the cause of this specific problem, however, it has increased the overall responsiveness of the system and stability (used to receive occasional stop errors & reboot, specifying an "IRQ not less than or equal to" or something to that effect). Additionally, it fixed an audio distortion that occurred when dragging windows or scrolling.
I won't be so pretentious as to suggest that IRQ sharing doesn't work. I think the qualifier is that it will work assuming all conditions are [essentially] perfect. Of course, they seldom are, and the same is true of legacy configurations. However, at this point, I can see no redeeming qualities that would compel someone to use ACPI/IRQ sharing assuming the user is capable of assigning resources manually. There's nothing magical about IRQ sharing that makes a system any more stable or responsive, and I would genuinely appreciate a correction if I am wrong. As with any technology, it will mature with time, both in its implementation and hardware/driver support from manufacturers.
Until such time has clearly arrived, I will stay with a configuration for which I have the tools, knowledge, and experience to troubleshoot. If you have read this far, thank you for your time
Best regards,
Floyd