Specifically, under "FAT32 Performance Tradeoff: FAT32 Cluster Sizes and FAT Sizes".
However, this does not mean that simply because you are using Win98 that partition sizes should be locked at 8GB, or efficiency levels drop through the roof. What the article may have been referring to is that FAT32 may be somewhat more efficient than NTFS when partition sizes are 4GB or less, and the same thing probably applies to 8GB partitions. After that, NTFS has the edge. Most people prefer using NTFS for partitions of 16GB or above, where the FAT32 cluster size goes up to 16KB or larger. But that doesn't mean much in the long run, as long as you are still running an OS that doesn't support NTFS.