The Direct TCP Offload Engine (DTOE) 1.0 is a performance optimization feature in Huawei flash storage systems. The *HCIP-Storage V5.5 Training Material (Module 2: Flash Storage Technologies)* explains: “DTOE 1.0 offloads TCP processing from the CPU to dedicated hardware, reducing CPU resource consumption and latency. It operates in user mode to manage hardware queues, avoiding context switching overhead, and uses polling mode to minimize interrupt latency. Unlike traditional TCP processing, DTOE eliminates kernel mode interrupts, locks, system calls, and thread switching.” Let’s evaluate:

- Option A: False. DTOE offloads MAC frame processing to hardware, not the CPU, reducing CPU resource usage.

- Option B: True. The material confirms that DTOE operates in user mode, avoiding context switching.

- Option C: True. Polling mode is used to reduce latency, as stated in the material.

- Option D: False. DTOE eliminates kernel mode overheads like interrupts and system calls, contrary to the statement.

Thus, options A and D are false.