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You can use an embedded ChoiceFormat in the i18n message. Using an example from the java.text.MessageFormat Javadocs you could define something like:
numfiles.message = "There {0,choice,0#are no files|1#is one file|1<are {0,number,integer} files}."
Then in your GSP:
<g:message code="numfiles.message" args="[numfiles]"/>
Where numfiles is an integer value.