Question : TCP/IP Offload Engine (TOE) : when to use ?

Dear experts,

The TOE page (below) at LinuxFoundation clearly made a breach in my previous thinking about using TOE
   http://www.linuxfoundation.org/en/Net:TOE
This page describes the reasons why Linux engineers currently feel that full network stack offload (TCP Offload Engine, TOE) has little merit.

They argue about the following 14 points:
    * 1 Security updates
    * 2 Point-in-time solution
    * 3 Different network behavior
    * 4 Performance
    * 5 Hardware-specific limits
    * 6 Resource-based denial-of-service attacks
    * 7 RFC compliance
    * 8 Linux features
    * 9 Requires vendor-specific tools
    * 10 Poor user support
    * 11 Short term kernel maintenance
    * 12 Long term user support
    * 13 Long term kernel maintenance
    * 14 Eliminates global system view

Although, see "TCP offload is a dumb idea whose time has come" below
   http://www.usenix.org/events/hotos03/tech/full_papers/mogul/mogul.pdf


What hypothesis would make you USE the TOE feature of a NIC (please explain) ?

Thanks for reading anyway
Best regards

Answer : TCP/IP Offload Engine (TOE) : when to use ?

I googled for this answer and I may now close this topic.

Reading the MS document "Performance Tuning Guidelines for Windows Server 2008", MS provides the following guidelines regarding TOE features :
File server / Web Server / Database server
Checksum offload + Segmentation offload + TCP offload engine (TOE) + Receive-side scaling (RSS)
Mail server (short-lived connections)
Checksum offload + Receive-side scaling (RSS)
FTP server
Checksum offload + Segmentation offload + TCP offload engine (TOE)
Media server
Checksum offload + TCP offload engine (TOE) + Receive-side scaling (RSS)

So those "guidelines" answered my question...