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Ping is latency on the Net, and not your computer, therefore it can not be lowered. Latency changes every second on the Net, with the pulse of its many users.
Lowering ping by adjusting RWIN is simply an urban legend and not true, as RWIN and ping use two totally different protocols.
If you lower MTU, the latency of your packets should improve, though your download speed will decrease as well. Some gamers prefer this course of action, though.
A bad NIC, modem, etc may also be the cause of high ping. These must be replaced by the user.