See

• https://docs.nextcloud.com/server/17/admin_manual/installation/server_tuning.html#enable-php-opcache
• https://forge.puppet.com/puppet/php/readme

opcache.enable=1
opcache.interned_strings_buffer=8
opcache.max_accelerated_files=10000
opcache.memory_consumption=128
opcache.save_comments=1
opcache.revalidate_freq=1