no not really...
I used (and are still using) the default values. They work okay for me so far (4x250Gb, 100mbit network), but one day when I upgrade to 1Gbit, perhaps some testing should be done to find the best values (could turn out to be the defaults).
My biggest consern are not throughput, but the ability to, lets say, having 2 htpc's streaming at 6-7mbit each, 1 user reading/writing a large file, and the OS doing some random reads and writes (web/mail/shell/VMware server) without the system feeling slow.
If you find any information regarding optimization, I would like to know