Scaling-law has guided the language model design for past years, e.g., GPTs, enabling the estimation of expected model performance with respect to the size of learnable parameters and the scale of training samples. It is worth noting that the scaling laws of NLP cannot be directly applied to recommendation systems due to the following reasons: (1) The amount of training samples and model parameters is typically not the bottleneck for the model. Our recommendation system can generate over 50 billion user samples daily, and such a massive amount of training data can easily allow our model parameters to exceed 200 billion, surpassing many LLMs (about 100B). (2) It is essential to control FLOPs carefully in recommendation system. In training, we need to process a vast number of recommendation samples every day. During online inference, we must respond within milliseconds (LLMs usually take a few seconds). Considering the above differences with LLM, we can conclude that: for a RecSys model, compared to model parameters, the FLOPs is a more expensive factor that requires careful control.