hardware classification using m-values?

From: championsleeper (strepxe_at_yahoo.co.uk)
Date: 02/16/05 

Date: 16 Feb 2005 03:47:46 -0800

hi,
i've been told that you can do comparitive studies of solaris hardware
using their m-values? this is a new one to me and i've not been able
to find much about this from my web search. anyone out there heard of
this can point me towards a site with documentation?
sc