What Peter means is that this is the only difference between a standard PHP upload script and one which allows you to upload "mega" files. The PHP code for uploading files of any type and size is identical. The problem with large files is that the server won't allow it. Peter responded with the configuration settings in PHP (and there may be some Apache settings, I don't know) that you need to switch. This is why I hate server administration.

Yuck.
That said, be REALLY sure that you need to upload files of this size. The reason servers don't let you do this normally is that it's a bad idea to give your users this power. If you do, expect high server loads. Depending on your package, your webhost may require that you buy a more expensive package, or they may charge you very high fees for exceeding your bandwidth. At the very least, consider if there are some roles which should have access to mega-uploads and others that should not. That will give you at least a minimal level of control.