The optimal mysql settings depend on the hardware of the server and the actual load. It can e.g. be better to disable innodb instead of making it the default if your server has very low ram like 1GB in a vserver as the setup has mostly reads in the db and transactions are not used. To write a perfect mysql setup guide, it might be good to define server classes like 2, 4, 8 and 16GB RAM and make individual settings for them.
My recommendation is to use mysqltuner to find the optimal settings for a specific system: