Also, this seems to be based on a email from 2005, about kernel version 2.4 and 2.6, and their differences. Things might have changed since then, and also depends on a lot of factors, not the least what filesystem you use. I'm not sure people should seriously follow advice that basically boils down to "do this always it's best".
Better instead to make yourself informed about the tradeoffs, then make your own choice, for your setup.
Better instead to make yourself informed about the tradeoffs, then make your own choice, for your setup.