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There are many explanations for TCP delayed acknowledgment (delayed_ack), as described in the article TCP Performance problems caused by interaction between Nagle’s Algorithm and Delayed ACK. For most uses of TCP, delayed acknowledgment is a good thing and makes network communication more efficient. TCP acknowledgments are added to subsequent data packets. However, in practice on macOS, particularly with network connections greater than 10 GbE, TCP delayed acknowledgment can cause performance degradation.
There are four options in macOS for setting the characteristics of delayed_ack: