At the moment this is mostly a no-op but in the future there will be
in-flight encrypted data which requires software decryption. This
same setup is also needed for NIC TLS RX.
Note that this does break TOE TLS RX for AES-CBC ciphers since there
is no software fallback for AES-CBC receive. This will be resolved
one way or another before 14.0 is released.
Sponsored by: Chelsio Communications