Yes, it's still concidered best practice.  You can view information about this here: kb.vmware.com/.../search.do Also, the KB on the EqualLogic Support site has additional information.  Just search for "delayed ack" -joe
I do not see any mention of disabling Delayed ACK in VMware ESXi in the EqualLogic Configuration Guide 14.1. Is this no longer a best practice?  If it is still best practice, which official Dell document states this?  Thank you in advance :)
EqualLogic Configuration Guide - Delayed ACK