In the man page for tunefs(8) under option "-m minfree" I read: "This value can be set to zero, however up to a factor of three in throughput will be lost over the performance obtained at a 5% threshold."
Is this for both reads and writes? Is it even still the case? And does someone understand why and what's going on? I have a hard time wrapping my head around why a soft space reservation will affect storage speeds to such a high degree.

