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the only thing you should be concerned with is mod rewrite or other cpu intensive stuff, in which in that case, the only thing you need to worry about is how you are organizing your content... so that if things are being parsed, it's only parsing whats neccesary and nothing more.
for example
say you want a .html file but its really a .shtml and yours just parsting .html on the fly, then all .html in that directory is being parsed as well, sucking your server CPU, so if you only have one of these files, stick it in a subdirectory so only that one page is being parsed
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