Tomcat's accept count

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I have the following question on Tomcat's acceptCount.
It says:

The maximum queue length for incoming connection requests when all possible request processing threads are in use. Any requests received when the queue is full will be refused. The default value is 10.

I am not sure how this works. I mean I know that there is a separate TCP queue that determines how many connections can come so if I put acceptCount in application level e.g. 30000, does it make any difference?
I mean it seems that this configuration is not useful.

Am I right?

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