Speed up Samba (SMB) share access/browsing from Mac OSX

SMB-Speed

# Disclaimer: Results may vary. May not be suitable/desirable for some setups.
# Tested with Windows network shares and Mountain Lion

# Start your favorite shell app (or Terminal.App in /Applications) and type the following command:

sudo sysctl -w net.inet.tcp.delayed_ack=0

# Create a file called "edu.mit.Kerberos" with the following contents 
# and copy it to /Library/Preferences/ (you will need Administrator privileges):

[libdefaults]
default_realm = foo.local
dns_fallback = no

# Note: make sure to insert a blank line at the end of the file

# Restart your system and you should be able to see SMB share browsing sped up



# To revert the changes, you have to set delayed_ack to its default value (3). Do the following:
# Start Terminal.app (or your favorite shell) and type:

sudo sysctl -w net.inet.tcp.delayed_ack=0

# Now delete the /Library/Preferences/edu.mit.Kerberos file and restart your system

Shouldn't the "revert back to" value of this key be "=3" instead of "=0"? (line 24)

I would also love to know why this would speed up SMB share browsing