> There will be up to around 100 connections to the web server in the SYN state, all with different IP addresses Is that an actual problem though? 100 entries

> There will be up to around 100 connections to the web server in the SYN state, all with different IP addresses Is that an actual problem though? 100 entries in a table is going to use a miniscule amount of RAM, a few kB at most. And the solution to this (if you have way more than 100) is SYN cookies, which I think the Linux kernel at least will automatically enable when it detects it is under undue load.