Hi Grofaty,
Just went through different articles on this and what I could understand is whether to get the benefit or no-benefit by having "noatime" is best judged by the owner of that particular application/Database. In some cases it works great and in some other cases, it shows no improvement.
This is from one of those different article "This option works the best if external storage is used, for example, SAN."
In our system (Linux 2 version6 with 64 GB and 8 CPU), this is not being used but having no issues with I/O.