Multiple Filesystems or 1 Filesystem with QuotaTree - Performance?

Hi Unity Community,

Cenario - Create cifs shares for business departments, and limit storage usage.

From a performance prespective is there any diference between:

     -  creating Multiple Filesystems (1 per department)

or

     -1 Filesystem with multiples directories(1 per department)  with QuotaTree.

Thank you for your comments.

Pedro Cunha