MFC r337384:

Address concerns about CPU usage while doing TCP reassembly.

Currently, the per-queue limit is a function of the receive buffer
size and the MSS. In certain cases (such as connections with large
receive buffers), the per-queue segment limit can be quite large.
Because we process segments as a linked list, large queues may not
perform acceptably.

The better long-term solution is to make the queue more efficient.
But, in the short-term, we can provide a way for a system
administrator to set the maximum queue size.

We set the default queue limit to 100. This is an effort to balance
performance with a sane resource limit. Depending on their
environment, goals, etc., an administrator may choose to modify this
limit in either direction.

Approved by: so
Security: FreeBSD-SA-18:08.tcp
Sponsored by: CVE-2018-6922