This one is filed under “that’s pretty picky, but I guess it couldn’t hurt.”
The Entity Tags (ETags) HTTP header is a string that uniquely identifies a specific version of resource. When the browser first downloads a resource, it stores the ETag. When it requests it again, it sends along the ETag to the server. If the server sees the same ETag, it will respond with a 304 Not Modified response, saving the download.
The problem is that the default format for the ETag (in Apache) is inode-size-timestamp. And the inode will be different from server to server, meaning the server may see a different ETag from the browser, even thought it is in fact an identical file.
The end result is ETags generated by Apache and IIS for the exact same component won’t match from one server to another. If the ETags don’t match, the user doesn’t receive the small, fast 304 response that ETags were designed for; instead, they’ll get a normal 200 response along with all the data for the component. If you host your web site on just one server, this isn’t a problem. But if you have multiple servers hosting your web site, and you’re using Apache or IIS with the default ETag configuration, your users are getting slower pages, your servers have a higher load, you’re consuming greater bandwidth, and proxies aren’t caching your content efficiently.
There is another scenario where it isn’t a problem: if you are using sticky sessions in your load balancer.
In any case, as stated above, it couldn’t hurt to rectify this. So I configured the ETag format in Apache to exclude the inode, and use only size and timestamp.
FileETag MTime Size
So files across servers have the same ETag.