got it, I have tried that setting out - I cannot see a difference
another hint:
I don't want to be disrespectul to the provided info, I am curious and have tried to keep this enabled
> disable hardware offloading in the physical interface settings for all member interfaces
for my system I could not see a negative impact with hardware offloading enabled. I am not running any VM / jails atm.
edit:
I stand corrected: enabling this will have a serious impact for my Windows client - browsing websites will become impossible.
keep the option disabled as has been suggested