Change mpu and overhead according to the defined rate

1 - I saw on the SQM wiki that if I use a very high rate I should increase the mpu and overhead, is this correct?
2 - Would the opposite be correct too? Decreasing the rate reduces the mpu and overhead.

https://openwrt.org/docs/guide-user/network/traffic-shaping/sqm-details#:~:text=If%20your%20shaper%20rate%20is%20set%20greater%20than%20760%20Mbps%20set%20overhead%2042%20(mpu%2084)%20as%20the%20ethernet%20link%20to%20the%20modem%20now%20affects%20worst%20case%20per-packet-overhead

https://openwrt.org/docs/guide-user/network/traffic-shaping/sqm#:~:text=If%20you%20set%20the%20shaper%20rate%20to%20>%20760%20Mbps%2C%20set%20overhead%2042%20(mpu%2084)%2C%20because%20now%201%20Gbps%20ethernet%20between%20modem%20and%20router%20affects%20the%20worst-case%20per-packet-overhead