We recently had a scan done on our system and one of the findings was the title of this question. We are running windows 2008 r2 w/Apache. The suggestion to fix the issue is "Modify the http Etag header of the web server to not include file inodes in the Etag header calculation".
I found some articles suggesting how to do this however Im not seeing what they do in there httpd.conf file. Any suggestions would be appreciated.