...has been and will always be about Oracle Performance Analysis
OraPub M Solver (v1.0h)
Solving M, when R(cpu) = S / ( 1 - (SL/M)^M) and R(io) = S / ( 1 - (SL/M))
Notes:
Response Time = Queue Time + Service Time. This is why you do not need to enter the response time. You enter its components.
M is the number of servers. In this context, a server serves transactions. So a CPU core or an active IO device is a server.
In this context a server is not a database server, node, or host.
This technical paper and these presentations will provide more details about this tool; the need, how to use in real life, etc.