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Looks like this applies to ixl as well: https://www.intel.com/content/www/us/en/download/18331/intel-network-adapter-driver-for-intel-ethernet-controller-700-series-under-freebsd.html

hw.ixl.flow_control=0 should be set in /boot/loader.conf.local.

Perhaps there's an issue with the system tunables for NICs being set too late/early in the boot process?

Should the "ixgbe(4) (aka ix)" part be removed from under the System Tunables area since it's already present in the section further above which says to put it in /boot/loader.conf.local, or is this an alternate method which should work but need to investigate further?

For what it's worth, I can add a system tunable to disable flow control for igb0 and igb1 on a 5100 and that survives reboots, but not for its ix interfaces.

Chris W wrote in #note-3:

Should the "ixgbe(4) (aka ix)" part be removed from under the System Tunables area since it's already present in the section further above which says to put it in /boot/loader.conf.local, or is this an alternate method which should work but need to investigate further?

For what it's worth, I can add a system tunable to disable flow control for igb0 and igb1 on a 5100 and that survives reboots, but not for its ix interfaces.

The tunable method for ix may be outdated/for old versions. If it doesn't work on a current release it should be removed.