Checking this option will disable hardware TCP segmentation offloading (TSO, TSO4, TSO6). This offloading is broken in some hardware drivers, and may impact performance with some specific NICs.
Checking this option will disable hardware large receive offloading (LRO). This offloading is broken in some hardware drivers, and may impact performance with some specific NICs.
This add latency, and because all packets need to be sending out again, the stack have to split in different packets again before to hand them down to the NIC. Intel drivers readme include this note “The result of not disabling LRO when combined with ip forwarding or bridging can be low throughput or even a kernel panic.” Also this breaks the end to end principle.