As I know of, NetApp volume block size is 4k, so, the IOPS refers to how many 4k blocks I/O's can be completed per second. Oracle uses 8K as the block size, so, if we see 32 IOPS in AIQUM on a volume used by Oracle data file , for instance, that would be equivalent to 16 IOPS in Oracle.
What will this difference cause any impacts on our performance analysis if any?