I've found in this screencast ¹ that you can do, in Ruby in Rails, a better client caching ² considering REST + model for filling eTag. Way more smart than render all the http body and only after all this, calculate the eTag, as usual.
This property can make the client caching more model-oriented when using GET, so I think this is great for performance.
I didn't see anywhere someone making this with asp.net MVC. Would it be as easy as I saw this guy doing in Rails?