Try to build the Linux kernel on your own (it's easy) and you'll find hundreds of different algorithms for all things networking and TCP. There isn't a global best algorithm or setting. Depending on whether you are a server or a client, whether you are on a connection that offers high banwidth, low latency, both or none, depending on the application (streaming, torrenting, VoIP), some configuration will be better than another.
If I recall correctly, delayed acks and tcp delay are there to provide higher throughput and prevent network congestion —think downloading from an ftp server as fast as possible, without causing trouble to the rest of the channel's tenants.
The solution provided works very well for a specific problem, HAProxy talking to a backend application, but would probably make things worse if you were to use it for your laptop from your shared home connection.