Windows IOCP documentation recommends no more than one thread per available core per completion port. Hyperthreading doubles the number of cores. Since use of IOCPs results in a for all practical purposes event-driven application the use of thread pools adds unnecessary processing to the scheduler.
If you think about it you'll understand why: an event should be serviced in its entirety (or placed in some queue after initial processing) as quickly as possible. Suppose five events are queued to an IOCP on a 4-core computer. If there are eight threads associated with the IOCP you run the risk of the scheduler interrupting one event to begin servicing another by using another thread which is inefficient. It can be dangerous too if the interrupted thread was inside a critical section. With four threads you can process four events simultaneously and as soon as one event has been completed you can start on the last remaining event in the IOCP queue.
Of course, you may have thread pools for non-IOCP related processing.
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The socket (file handles work fine too) is associated with an IOCP. The completion routine waits on the IOCP. As soon as a requested read from or write to the socket completes the OS - via the IOCP - releases the completion routine waiting on the IOCP and returns with the additional information you provided when you called the read or write (I usually pass a pointer to a control block). So the completion routine immediately "knows" where the to find information pertinent to the completion.
If you passed information referring to a control block (similar) then that control block (probably) needs to keep track of what operation has completed so it knows what to do next. The IOCP itself neither knows nor cares.
If you're writing a server attached to the internet, the server would issue a read to wait for client input. That input may arrive a milli-second or a week later and when it does the IOCP will release the completion routine which analyzes the input. Typically it responds with a write containing the data requested in the input and then waits on the IOCP. When the write completed the IOCP again releases the completion routine which sees that the write has completed, (typically) issues a new read and a new cycle starts.
So an IOCP-based application typically consumes very little (or no) CPU until the moment a completion occurs at which time the completion routine goes full tilt until it has finished processing, sends a new I/O request and again waits on the completion port. Apart from the IOCP timeout (which can be used to signal house-keeping or such) all I/O-related stuff occurs in the OS.
To further complicate (or simplify) things it is not necessary that sockets be serviced using the WSA routines, the Win32 functions ReadFile and WriteFile work just fine.