There seems to be conflicting information on if/when this is needed. Here is the VMWare KB article stating that disabling LRO is not required on ESXi 5.0:
From that page: This issue has been resolved in ESX/ESXi 4.1 Update 2. For more/related information, see VMware ESX 4.1 Update 2 Release Notes This issue does not affect Linux virtual machines on ESXi 5.0
We need all of these sites to alignb and have correct inso. If the KB is incorect, and LRO must be disabled on 5.0, please make an explicit remark that our Wiki is intentionally contradicting the vmware site.