The default setting for this option (as well as many other options) is unlimited, which will work for most environments. However, there are situations where a default needs to be adjusted in order to avoid possible issues. See e.g. http://cormachogan.com/2013/02/08/heads-up-netapp-nfs-disconnects/ where CHogan explains this for NetApp.
André
but in the most of environment i observed that it needs to be adjusted.
I have to admit that I don't have many customers using NFS volumes. Anyway, from what I found this issue has been resolved in newer NetApp Data ONTAP versions, and changing NFS.MaxQueueDepth was/is a workaround (see http://kb.vmware.com/kb/2016122)!?
André