For that question, I will provide my most helpful answer yet...
<shurging my shoulders>...
Basically, I struggle with that question myself. But, *I THINK* what it means is that there are multiple queues to receive data in so that, in between interrupt cycles, more data can be received. But, in my tests, I can't pin it to anything I can perceive empirically. So, you can handle more incoming data, but the same interrupt still services all of the queues. Once combined with MSI, you can have individual MSI's assosciated with each queue, which is where the big win comes in as different CPU's can handle the different interrupts.