alt Hacker NewsPer the documentation it compensates for some overhead. The numbers on my hardware based on my usage patterns will not match the numbers on your hardware and your usage patterns. I have tested it on several different routers and saw a difference but by itself nothing to write home about in my testing. Just as there is the concept of a death by a thousand cuts, there are also notable improvements by adjusting each layer of the stack to be optimized for the workload. In the big picture it is enough difference for me to bother with along with a few dozen other settings especially for gaming.
I predict some day this will be one of many things that will get adjusted by the "tuned" daemon if they add a profile for routers.
On the other hand, I can think of a lot of things I've seen done and done myself because they were "obviously" beneficial, which turned out to make no difference or be slightly harmful when I rigorously tested them.
Finding the balance is hard. I find as I get older I'm less inclined to twiddle knobs, but that isn't necessarily a universally good thing :)