mlx4 interrupt coalescing not important for small packets?

I was looking at the adaptive interrupt coalescing algorithm for
mlx4_en which contains the following snippet:

/* Apply auto-moderation only when packet rate
 * exceeds a rate that it matters */
if (rate > (MLX4_EN_RX_RATE_THRESH / priv->rx_ring_num) &&
    avg_pkt_size > MLX4_EN_AVG_PKT_SMALL) {
        if (rate < priv->pkt_rate_low)
                moder_time = priv->rx_usecs_low;
        else if (rate > priv->pkt_rate_high)
                moder_time = priv->rx_usecs_high;
        else
                moder_time = (rate - priv->pkt_rate_low) *
                        (priv->rx_usecs_high - priv->rx_usecs_low) /
                        (priv->pkt_rate_high - priv->pkt_rate_low) +
                        priv->rx_usecs_low;
} else {
        moder_time = priv->rx_usecs_low;
}

In this case MLX4_EN_AVG_PKT_SMALL is 256 bytes.  Can someone explain
to me why interrupt coalescing is not important for small packets
regardless of the incoming packet rate?

Thanks,
Shawn