Ya, this reminds me of car modders who suggest stupid things like drilling holes in your air intake. Any variable whose change (1) is cheap or free, (2) doesn't violate some emissions standard or whatnot, and (3) doesn't cut into profit of a pricier model, is practically guaranteed to be set by the manufacturer at its optimal value for the vehicle's intended use. They're not morons and they have an interest in maximizing the car's utility.
Sysctl variables in Linux meet all these same criteria. Linux is already tuned for general use (or is damn close to it). Any knob you tweak is likely to make things worse in a way you don't understand. Just leave things unless you have a specific use case that requires different tuning.