Let me explain this by reference: when you go to the local PC superstore to buy a piece of software, on the back of the box will be a "minimum requirements specification" looking a bit like this:
- 2 GHz processor
- 1 Gb RAM
- VGA graphics adapter
But when you buy enterprise class software, there's no spec like this on the box! That's because performance of the software is directly related to the workload it's servicing: how many users, how much concurrency, how many transactions...
Performance alignment means that whatever resources you allocate to a task should be proportional to the workload it is processing. This kind of alignment means your investment is proportional to the business demand: right-sized for the job in hand.