The document discusses the goals of Linux performance tuning which are to maximize resource utilization, throughput, and system performance while minimizing latency. It notes that hardware elements like the BIOS and network/SAN gear as well as software like applications, daemons, and the kernel can be tuned. The tuning process involves assessment, measurement, bottleneck identification, and modification. Tuning can be done through code optimization, load balancing, caching, and operating system configuration changes.