Hi, Some thoughts about this topic.
Delaying ACKs means loss of performance when using Gigabit TCP connections in data centers. There it is important to ACK the data as quick as possible, to avoid running out of TCP window space. Thinking about TCP connections at 30 GBit/s and above!
I think the implementation should be exactly like it is.There is a software LRO in FreeBSD to coalesce the ACKs before they hit the network stack, so there are no real problems there.
--HPS
