Microsoft's knowledge base has an article about this. It's article Q252420. Here's a snippet of the relevant part:
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Note that Windows 2000 does not have the ability to rebalance resources as does Microsoft Windows 98. Once PCI resources are set, they generally cannot be changed. If you change to an invalid IRQ setting or I/O range for the bus that a device is on, Windows 2000 cannot rebalance the resource it assigned to that bus to compensate. Windows 2000 does not have this ability because of the more complex hardware schemas it is designed to support. Windows 98 does not have to support IOAPICs, multiple root PCI buses, multiple-processor systems, and so on. Rebalancing becomes risky when you are dealing with these hardware schemas, and will not be implemented in Windows 2000 except for very specific scenarios. However, PCI devices are required to be able to share IRQs. The ability to share IRQs should not prevent any hardware from working in general.
The Plug and Play operating system settings in the computer's BIOS should not affect how Windows 2000 handles the hardware in general. However, Microsoft recommends that you set this setting to "No" or "Disabled" in the computer's BIOS. For information about viewing or modifying your computer's BIOS settings, consult your computer's documentation or manufacturer. Manually assigning IRQs to PCI slots as a troubleshooting method may work on a non-ACPI system, but these settings are ignored by Plug and Play in Windows 2000 if ACPI support is enabled. If you need to manually assign IRQ addresses to a device on an ACPI motherboard, disable ACPI in the computer's BIOS before installing Windows 2000.