and especially now where the situation with downloads of movies and other copyrighted material ISP's is up in the air.
I've heard of cases where people were threatened to be taken to court and agreed to settle paying a few $k for downloading copyrighted material.
How?
As far as I know the router/switch doesn't keep records of where the incoming data went.
So you'll need to be running a server with monitoring software to trace the downloaded content to an internal IP.