This was probably added by/for Tuxera to increase Tuxera Fusion SMB performance.
I think it got added by Samsung / someone employed by Samsung at the time https://www.phoronix.com/news/KSMBD-Lands-In-Linux-5.15
I think it got added by Samsung / someone employed by Samsung at the time https://www.phoronix.com/news/KSMBD-Lands-In-Linux-5.15