Is it? Last I checked the networking was quite poor.
Besides what do you really need an IRQ for the parallel port for, most printers are USB and most networking is done over ethernet, not parallel port.
I'm not saying 98SE is totally useless for the purpose of filesharing or printer serving, it is useful. But in most cases if you've got a little Linux experience or the time to sit down and try it out with Linux there's no reason to even use Windows, Linux is just alot more stable once you've got it running and Windows (especially legacy, DOS code ridden 9.x Windows) just isn't as stable as NT is or Linux. 9.x was never designed with serving in mind, that's why MS has NT
*nix will support IRQ for LPT1 too
