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I don't recall seeing any performance impact of the SLA responder, but it's not as intensive as SLA probe sourcing.
If you have PPS performance for software forwarding, you might be able to relate it somewhat to that for the amount of SLA traffic you intend the responder to handle.
If you looking for best accuracy, ideally you don't want to run the SLA responder on a production device. If the responder's ingress interface gets busy enough, SLA timings can become inaccurate (due to the delay in the responder time stamping the ingress packet).
