You run HEC on a heavy forwarder. If you need to scale you run multiples behind a load balancer. How much the HFs hold in pipelines depends on how the admin configured the heavy forwarders.
However most people just scale enough HEC capacity to handle the load. Doing things acknowledgements are hard to implement for the application developer making the logs.
http://docs.splunk.com/Documentation/SplunkCloud/7.0.0/Data/UsetheHTTPEventCollector
http://dev.splunk.com/view/event-collector/SP-CAAAE7G
https://docs.splunk.com/Documentation/Splunk/7.0.2/Forwarding/Protectagainstlossofin-flightdata
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