setup_microcode() / enable_hardware_offloading() logic issue
setup_microcode() loops through interfaces by name (WAN, LAN, etc) and calls enable_hardware_offloading() on each entry in the list. The problem is that if WAN, LAN, etc are pppoe, vlan, or other named interfaces, this will not have the desired effect. (VLAN type interfaces are skipped entirely in enable_hardware_offloading(), for instance).
setup_microcode() probably needs to be changed to instead loop over all physical interfaces instead of logical interfaces, since that is where these options need to be set.