I am interested in seeing if 10.3 will allow 7.1 to connect to it with the proper extensions though.
10.3 has AppleTalk-protocol AppleShare, same as 10.2, so GS/OS, System 6, system 7.1 should work.
7.1+extensions (the OpenTransport/AppleShar updates from 7.5) will connect to 10.4.