http://web.archive.org/web/20170518192230/http://forums.steampowered.com/forums/showthread.php?t=1665880&page=3#post26473643
https://msdn.microsoft.com/en-us/library/ee418864.aspx
Also, they touch the same values of "Windows smooth mouse even if you disable pointer precision" issue.
And it would be interesting to see which does what