I recall a Channel 9 webcast on TOE as part of Windows Vista networking stack improvements, but guess DELL has gotten their hands on it now:
“TOE
A TCP/IP Offload Engine (TOE), standard with every 9th Generation PowerEdge server, helps deliver greater network throughput and efficiency by offloading TCP/IP processing to a dedicated processor.”
It is a free option if you pick to use the on-board Dual Broad-Com Gigabit adapters. Only works with Microsoft OS, of course.