Performance is characterized by the amount of useful work accomplished by a computer system compared to the time and resources used.

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Has anyone optimized the front-end (css/javascript files) of a SharePoint site

So it seems to be that Sharepoint's front-end optimization is non-existant. For example, http://dfs.us.dell.com/Pages/DFSHomePage.aspx, according to YSlow, is serving up 14 separate JavaScript files, ...