Configuring Large File Support in SharePoint
The default max single file upload size is 50 MB by default for a web application. The maximum that the product itself can handle or support is 2 GB which is essentially a SQL limit. It's true that simply removing this, it doesn't mean that a user can upload a 2GB file. The server time out settings, browser and network speed play a large part in what is truly supportable. Downloading those same files over large distances can cause a timeout.