In addition one of the biggest factors that can effect performance is the network card.
Some network cards let you configure the "Max IRQ per Second" and from my experience this value is usually set to a value that provides average performance with a typical range of 1000 to 30000.
The default might be 5,000 or 10,000, however increasing this value can improve performance as much as 10-30% depending on the quality of the network card/motherboard and how well the operating system can handle the IRQ requests.
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