оптимально не максимально для нагруженого сервера

/sbin/sysctl -w net.inet.ip.forwarding=1 
/sbin/sysctl -w net.inet.tcp.always_keepalive=1 
/sbin/sysctl -w kern.ipc.somaxconn=1024 
/sbin/sysctl -w kern.somaxconn=512 
/sbin/sysctl -w net.inet.tcp.delayed_ack=0 
/sbin/sysctl -w net.inet.ip.portrange.last=30000 

#samba
/sbin/sysctl -w net.local.stream.recvspace=65535 
/sbin/sysctl -w net.local.stream.sendspace=65535 
/sbin/sysctl -w net.inet.tcp.sendspace=65535 
/sbin/sysctl -w net.inet.tcp.recvspace=65535 

ядро:

maxusers 200 
options "MAXDSIZ=(512*1024*1024)" 
options "DFLDSIZ=(128*1024*1024)" 
options "NMBCLUSTERS=16384" 
options "CHILD_MAX=512" 
options "OPEN_MAX=512"