Logically, you only need TCP1323Opts if you are using RWIN values higher than 65535, but then it is essential!
There are four possible settings:
About the settings
Enabling both window scaling and time stamp can help in some cases, if you are experiencing increased packet loss. However, performance is generally better with window scaling only as the time stamp option adds 12 bytes to each packet header. Turning off window scaling is not recommended.