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Building and using an image pyramid - GeoServer 2.20.x User Manual
GeoServer can efficiently deal with large TIFF with overviews, as long as the TIFF is below the 2GB size limit. Once the image size goes beyond such limit it's time to start considering an image pyramid instead.
https://docs.geoserver.org/latest/en/user/tutorials/imagepyramid/imagepyramid.html
docs.geoserver.org
https://docs.geoserver.org/latest/en/user/data/raster/imagepyramid.html