Found that there is a a note on dbperformance.php in the http://docs.moodle.org/en/Performance_recommendations#IIS_performance.
There is a link to http://www.mymoodle.com/admin/dbperformance.php which seems to be abandoned.
The note dates back to 2007:
http://docs.moodle.org/22/en/index.php?title=Performance_recommendations&action=historysubmit&diff=20082&oldid=20081.
Is the whole thing outdated?
Hardware and performance
dbperformance.php on innodb
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